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Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter A - INCOME TAXPart 1 - INCOME TAXESGAIN OR LOSS ON DISPOSITION OF PROPERTY
SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
Section 1.1293-0 - Table of contents

26 C.F.R. § 1.1293-0

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Current through October 31, 2024
Section 1.1293-0 - Table of contents

This 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.
(i) In general.
(ii) Effective date.
(b) Other rules. [Reserved]
(c) Application of rules of inclusion with respect to stock held by a pass through entity.
(1) In general.
(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.
(3) Effective date.

26 C.F.R. §1.1293-0

T.D. 8750, 63 FR 13, Jan. 2, 1998, as amended by T.D. 8870, 65 FR 16319 , Mar. 28, 2000