Treasury Regulations · 26 CFR

§ 1.1294-0. Table of contents.

In effect eCFR current as of October 15, 2026

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).

Cite as 26 CFR § 1.1294-0

At a glance

Read from the text and its source citation. Not part of the regulation.

This section contains a listing of the headings for § 1.1294-1T.

§ 1.1294-1T Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund.

(a) Purpose and scope.

(b) Election to extend time for payment of tax.

(1) In general.

(2) Exception.

(3) Undistributed earnings.

(i) In general.

(ii) Effect of loan, pledge or guarantee.

(1) In general.

(2) Exception.

(d) Manner of making the election.

(1) In general.

(2) Information to be included in the election.

(e) Termination of the extension.

(f) Undistributed PFIC earnings tax liability.

(g) Authority to require a bond.

(h) Annual reporting requirement.

[T.D. 8750, 63 FR 13, Jan. 2, 1998]

Computed from the citations in the text of 26 CFR.

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.