[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: 26CFR1.1297-0]

[Page 622]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1297-0  Table of contents.

    This section contains a listing of the headings for Sec. 1.1297-3T.

Sec. 1.1297-3T Deemed sale election by a United States person that is a 
          shareholder of a passive foreign investment company.

    (a) In general.
    (b) Time and manner for making the election.
    (1) In general.
    (2) Information to be included in the election.
    (3) Adjustment to basis; treatment of holding period.

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