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Subpart B - Treatment of Qualified Electing Funds

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Subpart B - Treatment of Qualified Electing Funds

  • 26 USC 1293 - Current taxation of income from qualified electing funds
  • 26 USC 1294 - Election to extend time for payment of tax on undistributed earnings
  • 26 USC 1295 - Qualified electing fund
‹ 26 USC 1291 - Interest on tax deferral up 26 USC 1293 - Current taxation of income from qualified electing funds ›
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