Treasury Regulations (26 C.F.R.)
26 CFR § 1.1294-0
Table of contents.
Official textecfr.govlast amended
This section contains a listing of the headings for § 1.1294-1T.
(a) Purpose and scope.
(b) Election to extend time for payment of tax.
(1) In general.
(2) Exception.
(3) Undistributed earnings.
(i) In general.
(ii) Effect of loan, pledge or guarantee.
(c) Time for making the election.
(1) In general.
(2) Exception.
(d) Manner of making the election.
(1) In general.
(2) Information to be included in the election.
(e) Termination of the extension.
(f) Undistributed PFIC earnings tax liability.
(g) Authority to require a bond.
(h) Annual reporting requirement.
[T.D. 8750, 63 FR 13, Jan. 2, 1998]
Source: view the official text
In this part (40 sections)
- 1.1274-4 · Test rate.
- 1.1274-5 · Assumptions.
- 1.1274A-1 · Special rules for certain transactions where stated…
- 1.1275-1 · Definitions.
- 1.1275-2 · Special rules relating to debt instruments.
- 1.1275-3 · OID information reporting requirements.
- 1.1275-4 · Contingent payment debt instruments.
- 1.1275-5 · Variable rate debt instruments.
- 1.1275-6 · Integration of qualifying debt instruments.
- 1.1275-7 · Inflation-indexed debt instruments.
- 1.1286-1 · Tax treatment of certain stripped bonds and stripped coupons.
- 1.1286-2 · Stripped inflation-protected debt instruments.
- 1.1287-1 · Denial of capital gains treatment for gains on…
- 1.1288-1 · Adjustment of applicable Federal rate for tax-exempt…
- 1.1291-0 · Treatment of shareholders of certain passive foreign…
- 1.1291-1 · Taxation of U.S. persons that are shareholders of section…
- 1.1291-9 · Deemed dividend election.
- 1.1291-10 · Deemed sale election.
- 1.1293-0 · Table of contents.
- 1.1293-1 · Current taxation of income from qualified electing funds.
- 1.1294-0 · Table of contents.
- 1.1294-1T · Election to extend the time for payment of tax on…
- 1.1295-0 · Table of contents.
- 1.1295-1 · Qualified electing funds.
- 1.1295-3 · Retroactive elections.
- 1.1296-1 · Mark to market election for marketable stock.
- 1.1296-2 · Definition of marketable stock.
- 1.1297-0 · Table of contents.
- 1.1297-1 · Definition of passive foreign investment company.
- 1.1297-2 · Special rules regarding look-through subsidiaries and…
- 1.1297-3 · Deemed sale or deemed dividend election by a U.S. person…
- 1.1297-4 · Qualifying insurance corporation.
- 1.1297-5 · [Reserved]
- 1.1297-6 · Exception from the definition of passive income for active…
- 1.1298-0 · Passive foreign investment company—table of contents.
- 1.1298-1 · Section 1298(f) annual reporting requirements for United…
- 1.1298-2 · Rules for certain corporations changing businesses.
- 1.1298-3 · Deemed sale or deemed dividend election by a U.S. person…
- 1.1298-4 · Rules for certain foreign corporations owning stock in…
- 1.1301-1 · Averaging of farm and fishing income.