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Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
Chapter 1 - NORMAL TAXES AND SURTAXES
Subchapter P - Capital Gains and Losses
Part VI - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES
26 USC Subpart D
26 USC Subpart D
General Provisions
October 30, 2020
§
1297
Passive foreign investment company
§
1298
Special rules
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