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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter P
Part VI
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Part VI: TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES
Subpart A: Interest on Tax Deferral
Section 1291: Interest on tax deferral
Subpart B: Treatment of Qualified Electing Funds
Section 1293: Current taxation of income from qualified electing funds
Section 1294: Election to extend time for payment of tax on undistributed earnings
Section 1295: Qualified electing fund
Subpart C: Election of Mark to Market for Marketable Stock
Section 1296: Election of mark to market for marketable stock
Subpart D: General Provisions
Section 1297: Passive foreign investment company
Section 1298: Special rules