26 C.F.R. § 1.1297-3 Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC.
Title 26 - Internal Revenue
[Reserved] For further guidance, see §1.1297–3T. [T.D. 9231, 70 FR 72915, Dec. 8, 2005]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Special Rules for Determining Capital Gains and Losses
§ 1.1297-3 Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC.