section 1296 - EAS
- ElectionI.R.C. § 1296 (k) Election — This section shall apply to marketable stock in a passive foreign investment company which is held by a United States person only if such person elects to apply this section with respect to such stock. Such an election shall apply to the taxable year for which made and all subsequent taxable years unless—
irc.bloombergtax.com/public/uscode/doc/irc/section_1296 - 大家還會問
- https://www.law.cornell.edu/uscode/text/26/1296
網頁26 U.S. Code § 1296 - Election of mark to market for marketable stock. U.S. Code. Notes. (a) General rule In the case of marketable stock in a passive foreign investment company which is owned (or treated under subsection (g) as owned) by a United States person at …
- https://irc.bloombergtax.com/public/uscode/doc/irc/section_1296
網頁I.R.C. § 1296 (c) (1) (A) Gain —. Any amount included in gross income under subsection (a) (1), and any gain on the sale or other disposition of marketable stock in a passive foreign …
- https://www.law.cornell.edu/cfr/text/26/1.1296-1
網頁A United States person 's section 1296 election with respect to stock in a foreign corporation applies to all marketable stock of the corporation that the person owns directly, or is …
Section 1296 stock Sample Clauses | Law Insider
https://www.lawinsider.com/clause/section-1296-stock網頁The term section 1296 stock means marketable stock in a passive foreign investment company (), including any PFIC stock owned directly or indirectly by an eli- gible RIC, for …
Section 1296: PFIC Mark to Market ("MTM") Election - Tax
https://doczz.net/doc/8841680/section-1296--pfic-mark-to-market---mtm---election---tax網頁Sec. 1296(j)(1) Reg. 1.1296-1(i)(1) Increase in FMV (-1(c)) Did the fair market value of the stock on the last day of the person's taxable year exceed its adjusted basis? Yes (Gain) …
California Education Code Section 1296
https://california.public.law/codes/ca_educ_code_section_1296網頁As used in this section, “teaching position” means any certificated position designated as of January 1, 1983, by the county board of education or the county superintendent of …
Companies Act 2014, Section 1296 - Irish Statute Book
https://www.irishstatutebook.ie/eli/2014/act/38/section/1296/enacted/en/html網頁1296. (1) A limited company may be re-registered as an unlimited company if, in addition to compliance by the company with the relevant Chapter 2 requirements, all the members of …
- https://irc.bloombergtax.com/public/uscode/doc/irc/section_1291
網頁Except as provided in section 1296(j), this section also shall not apply if an election under section 1296(k) is in effect for the taxpayer's taxable year. In the case of stock which is …
- https://www.law.cornell.edu/uscode/text/26/1297
網頁the average percentage of assets (as determined in accordance with subsection (e)) held by such corporation during the taxable year which produce passive income or which are held …
- https://www.law.cornell.edu/uscode/text/26/1298
網頁Any expenditure otherwise taken into account under the preceding sentence shall be reduced by the amount of any reimbursement received by the controlled foreign …
