Part VI. TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES

• SUBPART A [§ 1291 - § 1291] - Interest on Tax Deferral
• SUBPART B [§ 1293 - § 1295] - Treatment of Qualified Electing Funds
• SUBPART C [§ 1296 - § 1296] - Election of Mark to Market for Marketable Stock
• SUBPART D [§ 1297 - § 1298] - General Provisions