26 U.S. Code Part VI, Subpart D - General Provisions

Sec. 1297. Passive foreign investment company. 1298. Special rules.

1997—Pub. L. 105–34, title XI, § 1122(a), (d)(5),Aug. 5, 1997, 111 Stat. 972, 977, redesignated subpart C of this part as this subpart and amended table of sections generally, renumbering items 1296 and 1297 as 1297 and 1298, respectively.


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