[Code of Federal Regulations] [Title 26, Volume 11] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.1293-0] [Page 597] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents Sec. 1.1293-0 Table of contents. This section contains a listing of the headings for Sec. 1.1293-1. Sec. 1.1293-1 Current inclusion of income of qualified electing funds. (a) In general. [Reserved] (1) Other rules. [Reserved] (2) Net capital gain defined. (i) In general. (ii) Effective date. (b) Other rules. [Reserved] (c) Application of rules of inclusion with respect to stock held by a pass through entity. (1) In general. (2) QEF stock transferred to a pass through entity. (i) Pass through entity makes a section 1295 election. (ii) Pass through entity does not make a section 1295 election. (3) Effective date. [T.D. 8750, 63 FR 13, Jan. 2, 1998; as amended by T.D. 8870, 65 FR 16319, Mar. 28, 2000]