26 USC Subtitle A, CHAPTER 1, Subchapter P, PART VI, Subpart C: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter P-Capital Gains and LossesPART VI-TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIESSubpart C-Election of Mark to Market for Marketable Stock
Subpart C-Election of Mark to Market for Marketable Stock
Sec.
1296.
Election of mark to market for marketable stock.
Editorial Notes
Prior Provisions
A prior subpart C, consisting of sections 1296 and 1297 of this title, was redesignated subpart D consisting of sections 1297 and 1298.
Amendments
1997-