Special Rules for Determining Capital Gains and Losses
§ 1.1293-0 Table of contents.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
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.
[T.D. 8750, 63 FR 13, Jan. 2, 1998, as amended by T.D. 8870, 65 FR 16319, Mar. 28, 2000]
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