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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
subpart D
General Provisions
Subpart D. General Provisions
§ 1297
- Passive foreign investment company
§ 1298
- Special rules
