26 USC Subtitle A, CHAPTER 1, Subchapter P, PART VI, Subpart C: Front Matter
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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- 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.