CFR 26-1.1411-10-2013
国内税收. 第1部分:所得税(继续). 第1.1411-10节:受控外国公司和被动的外商投资企业.

Internal Revenue. Part1:Income taxes(continued). Section1.1411-10:Controlled foreign corporations and passive foreign investment companies.

被代替

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标准号

CFR 26-1.1411-10-2013

发布

2013年

发布单位

US-CFR-file

替代标准

CFR 26-1.1411-10-2014

当前最新

CFR 26-1.1411-10-2014

 

 

适用范围

(a) In general. This section provides rules that apply to an individual, es-tate, or trust that is a United States shareholder of a controlled foreign cor-poration (CFC), or that is a United States person that directly or indi-rectly owns an interest in a passive for-eign investment company (PFIC). In addition, this section provides rules that apply to an individual, estate, or trust that owns an interest in a domes-tic partnership or an S corporation that is either a United States share-holder of a CFC or that has made an election under section 1295 to treat a PFIC as a qualified electing fund (QEF). References in this section to an election under paragraph (g) of this section being in effect relate to an election that is applicable to the per-son that is determining the section 1411 consequences with respect to holding a particular CFC or QEF.

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