Full Internal Revenue Code §1291-1298 and US Treasury Regulations 1.1291-1 through 1.1298-3 represent the statutory treatment of passive foreign investment companies. Some regulations are still in the proposed mad temporary step of becoming law.


U.S. Code § 1291 to § 1298

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[Sec. 1298] SPECIAL RULES.
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Code of Federal Regulations § 1.1291-1 to § 1.1298-3