U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter P—Capital Gains and Losses / Part VI—Treatment of Certain Passive Foreign…Title 26SubpartSubpart B—Treatment of Qualified Electing FundsContents§ 1293. Current taxation of income from qualified electing funds§ 1294. Election to extend time for payment of tax on undistributed earnings§ 1295. Qualified electing fund
