PART VI—TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES (§§ 1291—1298)
- Subpart A—Interest on Tax Deferral (§ 1291)
- Subpart B—Treatment of Qualified Electing Funds (§§ 1293—1295)
- Subpart C—Election of Mark to Market for Marketable Stock (§ 1296)
- Subpart D—General Provisions (§§ 1297—1298)