26 U.S. Code Part VI - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES

Subpart A. Interest on tax deferral. B. Treatment of qualified electing funds. C. Election of mark to market for marketable stock. D. General provisions.
Amendments

1997—Pub. L. 105–34, title XI, § 1122(d)(6),Aug. 5, 1997, 111 Stat. 977, added items for subparts C and D and struck out former item for subpart C “General provisions”.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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