26 USC Subtitle A, CHAPTER 1, Subchapter P, PART VI, Subpart D: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter P, PART VI, Subpart D: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter P, PART VI, Subpart D: 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 D-General Provisions

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Subpart D-General Provisions

Sec.

1297.

Passive foreign investment company.

1298.

Special rules.

Editorial Notes

Amendments

1997- Pub. L. 105–34, title XI, §1122(a), (d)(5), Aug. 5, 1997, 111 Stat. 972 , 977, redesignated subpart C of this part as this subpart and amended table of sections generally, renumbering items 1296 and 1297 as 1297 and 1298, respectively.