There is a newer version
of
this Subpart
2018 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter P - Capital Gains and Losses
Part VI - Treatment of Certain Passive Foreign Investment Companies
Subpart C - Election of Mark to Market for Marketable Stock
Front Matter
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AMENDMENTS
1997—Pub. L. 105–34, title XI, §1122(a), Aug. 5, 1997, 111 Stat. 972, added subpart C and item 1296. Former subpart C redesignated D. PRIOR PROVISIONSA prior subpart C, consisting of sections 1296 and 1297 of this title, was redesignated subpart D consisting of sections 1297 and 1298. |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter P - Capital Gains and Losses PART VI - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES Subpart C - Election of Mark to Market for Marketable Stock - Front Matter |
| 2018 |
| January 14, 2019 |
| No |
| standard |
| 111 Stat. 972 |
| Public Law 105-34 |
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