United States Code

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PART VI—TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES

Subpart

Interest on tax deferral.

Treatment of qualified electing funds.

Election of mark to market for marketable stock.

General provisions.

Editorial Notes

Amendments

1997—Pub. L. 105–34, title XI, §1122(d)(6), Aug. 5, 1997, 111 Stat. 977, added items for subparts C and D and struck out former item for subpart C "General provisions".