[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: 26CFR1.1294-0]

[Page 598]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1294-0  Table of contents.

    This section contains a listing of the headings for Sec. 1.1294-1T.

   Sec. 1.1294-1T Election to extend the time for payment of tax on 
          undistributed earnings of a qualified electing fund.

    (a) Purpose and scope.
    (b) Election to extend time for payment of tax.
    (1) In general.
    (2) Exception.
    (3) Undistributed earnings.
    (i) In general.
    (ii) Effect of loan, pledge or guarantee.
    (c) Time for making the election.
    (1) In general.
    (2) Exception.
    (d) Manner of making the election.
    (1) In general.
    (2) Information to be included in the election.
    (e) Termination of the extension.
    (f) Undistributed PFIC earnings tax liability.
    (g) Authority to require a bond.
    (h) Annual reporting requirement.

[T.D. 8750, 63 FR 13, Jan. 2, 1998]