[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]