Current through September 30, 2024
Section 1.1293-0 - Table of contentsThis section contains a listing of the headings for § 1.1293-1 .
§ 1.1293-1 Current inclusion of income of qualified electing funds. (a) In general. [Reserved] (1) Other rules. [Reserved](2) Net capital gain defined. (b) Other rules. [Reserved](c) Application of rules of inclusion with respect to stock held by a pass through entity. (2) QEF stock transferred to a pass through entity.(i) Pass through entity makes a section 1295 election.(ii) Pass through entity does not make a section 1295 election.T.D. 8750, 63 FR 13, Jan. 2, 1998, as amended by T.D. 8870, 65 FR 16319, Mar. 28, 2000