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).

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标准号

CFR 26-1.1298-0T-2013

发布

2013年

发布单位

US-CFR-file

当前最新

CFR 26-1.1298-0T-2013

 

 

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

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