Treasury Regulations · 26 CFR
§ 1.1293-0. Table of contents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1293
Cite as 26 CFR § 1.1293-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 2, 1998 by T.D. 8750
- Last amended
- March 28, 2000 by T.D. 8870
- Issued under
- 26 U.S.C. § 1293
- Length
- 111 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
This section contains a listing of the headings for § 1.1293-1.
(a) In general. [Reserved]
(1) Other rules. [Reserved]
(2) Net capital gain defined.
(i) In general.
(ii) Effective date.
(b) Other rules. [Reserved]
(c) Application of rules of inclusion with respect to stock held by a pass through entity.
(1) In general.
(2) QEF stock transferred to a pass through entity.
(i) Pass through entity makes a section 1295 election.
(ii) Pass through entity does not make a section 1295 election.
(3) Effective date.
[T.D. 8750, 63 FR 13, Jan. 2, 1998, as amended by T.D. 8870, 65 FR 16319, Mar. 28, 2000]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 8870 (65 FR 16319)
- Issued by T.D. 8750 (63 FR 13)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Special Rules for Determining Capital Gains and Losses
Nearby sections
- § 1.1291-0 Treatment of shareholders of certain passive foreign investment companies; table of contents.
- § 1.1291-1 Taxation of U.S. persons that are shareholders of section 1291 funds.
- § 1.1291-9 Deemed dividend election.
- § 1.1291-10 Deemed sale election.
- § 1.1293-0 Table of contents.
- § 1.1293-1 Current taxation of income from qualified electing funds.
- § 1.1294-0 Table of contents.
- § 1.1294-1T Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary).
- § 1.1295-0 Table of contents.