[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]