CFR 26-1.1298-1T-2013
国内税收. 第1部分:所得税(续). 第1.1298-1T节:1298(f)节外国投资企业中美国个人股东的年度报告要求.

Internal revenue. Part1:Income taxes (continued). Section1.1298-1T:Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company (temporary).

CFR 26-1.1298-1T-2013 发布历史

(a) Overview. This section provides rules regarding the reporting requirements under section 1298(f) applicable to a United States person that is ashareholder (as defined in § 1.1291– 1T(b)(7)) of a passive foreign investment company (PFIC). Paragraph (b) of this section provides the section 1298(f) annual reporting requirements generally applicable to United States persons. Paragraph (c) of this section sets forth exceptions to reporting for certain shareholders that are tax exemp entities, that own PFIC stock with an aggregate value of $25,000 or less, or that own certain PFIC stock with a value of $5,000 or less, and provides an exception to reporting for all shareholders for taxable years ending before December 31, 2013.

CFR 26-1.1298-1T-2013由US-CFR-file 发布于 2013-12-31，并于 2013-12-31 实施。

CFR 26-1.1298-1T-2013 在中国标准分类中归属于: A02 经济管理。

CFR 26-1.1298-1T-2013的历代版本如下：

• 2013年12月31日 CFR 26-1.1298-1T-2013 国内税收. 第1部分:所得税(续). 第1.1298-1T节:1298(f)节外国投资企业中美国个人股东的年度报告要求.

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标准号

CFR 26-1.1298-1T-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) Overview. This section provides rules regarding the reporting requirements under section 1298(f) applicable to a United States person that is ashareholder (as defined in § 1.1291– 1T(b)(7)) of a passive foreign investment company (PFIC). Paragraph (b) of this section provides the section 1298(f) annual reporting requirements generally applicable to United States persons. Paragraph (c) of this section sets forth exceptions to reporting for certain shareholders that are tax exemp entities, that own PFIC stock with an aggregate value of $25,000 or less, or that own certain PFIC stock with a value of $5,000 or less, and provides an exception to reporting for all shareholders for taxable years ending before December 31, 2013.