CFR 26-1.1291-1T-2013
国内税收. 第1部分:所得税(续). 第1.1291-1T节:1291节基金中美国个人股东税收征收(暂时条例).

Internal revenue. Part1:Income taxes (continued). Section1.1291-1T:Taxation of United States persons that are shareholders of section 1291 funds (temporary).

CFR 26-1.1291-1T-2013 发布历史

(a) through (b)(2)(i) [Reserved] (ii) Pedigreed QEF. A PFIC is a pedigreed QEF with respect to a shareholder if the PFIC has been a QEF with respect to the shareholder for all taxable years during which the corporation was a PFIC that are included wholly or partly in the shareholder's holding period of the PFIC stock.

CFR 26-1.1291-1T-2013由US-CFR-file 发布于 2013-12-31，并于 2013-12-31 实施。

CFR 26-1.1291-1T-2013 在中国标准分类中归属于: A02 经济管理。

CFR 26-1.1291-1T-2013的历代版本如下：

• 2013年12月31日 CFR 26-1.1291-1T-2013 国内税收. 第1部分:所得税(续). 第1.1291-1T节:1291节基金中美国个人股东税收征收(暂时条例).

非常抱歉，我们暂时无法提供预览，您可以试试： 免费下载 CFR 26-1.1291-1T-2013 前三页，或者稍后再访问。

注意： 点击下载后，生成下载文件时间比较长，请耐心等待......

标准号

CFR 26-1.1291-1T-2013

发布日期

2013年12月31日

实施日期

2013年12月31日

废止日期

无

中国标准分类号

A02

发布单位

US-CFR-file

适用范围

(a) through (b)(2)(i) [Reserved] (ii) Pedigreed QEF. A PFIC is a pedigreed QEF with respect to a shareholder if the PFIC has been a QEF with respect to the shareholder for all taxable years during which the corporation was a PFIC that are included wholly or partly in the shareholder's holding period of the PFIC stock.