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Treasury Regulations (26 C.F.R.)

26 CFR § 1.1297-5

[Reserved]

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In this part (40 sections)
  1. 1.1287-1 · Denial of capital gains treatment for gains on…
  2. 1.1288-1 · Adjustment of applicable Federal rate for tax-exempt…
  3. 1.1291-0 · Treatment of shareholders of certain passive foreign…
  4. 1.1291-1 · Taxation of U.S. persons that are shareholders of section…
  5. 1.1291-9 · Deemed dividend election.
  6. 1.1291-10 · Deemed sale election.
  7. 1.1293-0 · Table of contents.
  8. 1.1293-1 · Current taxation of income from qualified electing funds.
  9. 1.1294-0 · Table of contents.
  10. 1.1294-1T · Election to extend the time for payment of tax on…
  11. 1.1295-0 · Table of contents.
  12. 1.1295-1 · Qualified electing funds.
  13. 1.1295-3 · Retroactive elections.
  14. 1.1296-1 · Mark to market election for marketable stock.
  15. 1.1296-2 · Definition of marketable stock.
  16. 1.1297-0 · Table of contents.
  17. 1.1297-1 · Definition of passive foreign investment company.
  18. 1.1297-2 · Special rules regarding look-through subsidiaries and…
  19. 1.1297-3 · Deemed sale or deemed dividend election by a U.S. person…
  20. 1.1297-4 · Qualifying insurance corporation.
  21. 1.1297-5 · [Reserved]
  22. 1.1297-6 · Exception from the definition of passive income for active…
  23. 1.1298-0 · Passive foreign investment company—table of contents.
  24. 1.1298-1 · Section 1298(f) annual reporting requirements for United…
  25. 1.1298-2 · Rules for certain corporations changing businesses.
  26. 1.1298-3 · Deemed sale or deemed dividend election by a U.S. person…
  27. 1.1298-4 · Rules for certain foreign corporations owning stock in…
  28. 1.1301-1 · Averaging of farm and fishing income.
  29. 1.1311(a)-1 · (a)-1 Introduction.
  30. 1.1311(a)-2 · (a)-2 Purpose and scope of section 1311.
  31. 1.1311(b)-1 · (b)-1 Maintenance of an inconsistent position.
  32. 1.1311(b)-2 · (b)-2 Correction not barred at time of erroneous action.
  33. 1.1311(b)-3 · (b)-3 Existence of relationship in case of adjustment by…
  34. 1.1312-1 · Double inclusion of an item of gross income.
  35. 1.1312-2 · Double allowance of a deduction or credit.
  36. 1.1312-3 · Double exclusion of an item of gross income.
  37. 1.1312-4 · Double disallowance of a deduction or credit.
  38. 1.1312-5 · Correlative deductions and inclusions for trusts or estates…
  39. 1.1312-6 · Correlative deductions and credits for certain related…
  40. 1.1312-7 · Basis of property after erroneous treatment of a prior…
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