CFR /  Title 26  /  Part 1  /  Sec. 1.1293-0 Table of contents.

This section contains a listing of the headings for Sec. 1.1293-1.

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