Sec. 1.1293-0 Table of contents.
This section contains a listing of the headings for section 1.1293-1.
Section 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 6-24, Jan. 1, 1998; corrected at 65 FR 16319, Mar. 28, 2000.]
