CFR 26-1.1298-0T-2013
国内税收. 第1部分:所得税(续). 第1.1298-0T节:被动外国投资公司的内容表(暂时条例).

Internal revenue. Part1:Income taxes (continued). Section1.1298-0TT:Passive foreign investment company—table of contents (temporary).

CFR 26-1.1298-0T-2013 发布历史

This section lists the table of contents for § 1.1298–1T. § 1.1298–1T Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company (temporary). (a) Overview. (b) Requirement to file. (1) General rule. (2) Additional requirement to file for certain indirect shareholders. (i) General rule. (ii) Exception to indirect shareholder reporting for certain QEF inclusions and MTM inclusions

CFR 26-1.1298-0T-2013由US-CFR-file 发布于 2013-12-31，并于 2013-12-31 实施。

CFR 26-1.1298-0T-2013 在中国标准分类中归属于: A02 经济管理。

CFR 26-1.1298-0T-2013的历代版本如下：

• 2013年12月31日 CFR 26-1.1298-0T-2013 国内税收. 第1部分:所得税(续). 第1.1298-0T节:被动外国投资公司的内容表(暂时条例).

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标准号

CFR 26-1.1298-0T-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

This section lists the table of contents for § 1.1298–1T. § 1.1298–1T Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company (temporary). (a) Overview. (b) Requirement to file. (1) General rule. (2) Additional requirement to file for certain indirect shareholders. (i) General rule. (ii) Exception to indirect shareholder reporting for certain QEF inclusions and MTM inclusions