section 1293 - EAS
- https://www.law.cornell.edu/uscode/text/26/1293
Section applicable to taxable years of foreign corporations beginning after Dec. 31, 1986, see section 1235(h) of Pub. L. 99–514, set out as a note under section 1291 of this title. U.S. Code Toolbox
- https://irc.bloombergtax.com/public/uscode/doc/irc/section_1293
Current Taxation Of Income From Qualified Electing Funds. I.R.C. § 1293 (a) Inclusion. I.R.C. § 1293 (a) (1) In General —. Every United States person who owns (or is treated under section …
- https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26...
1293. Current taxation of income from qualified electing funds (a) Inclusion (1) In general Every United States person who owns (or is treated under section 1298(a) as owning) stock of a …
U.S. Code § 1293 - Current taxation of income from qualified …
https://www.form8621.com/codes-and-regulations/pfic-us-code-1293-current-taxation-of...(e) Ordinary Earnings.—For purposes of this section— (1) Ordinary earnings.—The term “ordinary earnings” means the excess of the earnings and profits of the qualified electing fund …
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Section 1293 - Current taxation of income from qualified electing …
https://casetext.com/statute/united-states-code/title-26-internal-revenue-code/subtitle...Read Section 1293 - Current taxation of income from qualified electing funds, 26 U.S.C. 1293, see flags on bad law, and search Casetext’s comprehensive legal database All State & Fed. JX …
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- https://www.law.cornell.edu/uscode/text/10/1293
“Section 4403 (other than subsection (f)) of the National Defense Authorization Act for Fiscal Year 1993 (Public Law 102–484; 106 Stat. 2702; 10 U.S.C. 1293 note) shall apply to the …
26 CFR § 1.1293-1 - Current taxation of income from qualified …
https://www.law.cornell.edu/cfr/text/26/1.1293-1Proper adjustments to reflect an inclusion in income under section 1293 by the indirect shareholder must be made, under the principles of 1.1291-9(f), to the basis of the indirect …
- https://www.forbes.com/sites/taxnotes/2021/09/27/new-tax-regualtions-clarify-pfic-anti...
2021年9月27日 · Section 1298 he new final and proposed regs that clarify treatment of 15-percent-owned domestic corporations accompany section 1298, which contains an assortment …
Internal Revenue Service Department of the Treasury - IRS tax …
https://www.irs.gov/pub/irs-wd/201649013.pdf · PDF 檔案Section 1293(a) provides that every United States person who owns (or is treated under section 1298(a) as owning) stock of a QEF at any time during the taxable year of such fund shall …
- https://www.law.cornell.edu/uscode/text/26/1297
1997年12月31日 · Section applicable to taxable years of foreign corporations beginning after Dec. 31, 1986, see section 1235(h) of Pub. L. 99–514, set out as a note under section 1291 of this …
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