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PFIC Regulations Map
IRC § 1291
: Interest on tax deferral
26 CFR 1.1291-1
: Taxation of U.S. Persons that are shareholders of PFICs that are not pedigreed QEFs
26 CFR 1.1291-9
: Deemed dividend election
26 CFR 1.1291-10
: Deemed sale election
IRC § 1293
: Current taxation of income from a qualified electing fund
26 CFR 1.1293-1
: Current taxation of income from qualified electing funds
IRC § 1294
: Election to extend time for payment of tax on undistributed earnings
26 CFR 1.1294-1T
: Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund
IRC § 1295
: Qualified electing funds
26 CFR 1.1295-1
: Qualified electing funds
26 CFR 1.1295-3
: Retroactive elections
IRC § 1296
: Election of Mark to market for marketable stock
26 CFR 1.1296-1
: Mark to market election for marketable stock
26 CFR 1.1296-2
: Definition of marketable stock
IRC § 1297
: Passive Foreign Investment Company
26 CFR 1.1297-3
: Deemed sale or deemed dividend election by u.s. person that is a shareholder of section 1297(e) PFIC
IRC § 1298
: Special Rules
26 CFR 1.1298-1T
: Section 1298(f) reporting requirements for U.S. persons that are shareholders of a passive foreign investment company.
26 CFR 1.1298-3
: Section 1298-3 Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC.