US Code

Public Law 119-102 (07/12/2026)

Part VI Treatment of Certain Passive Foreign Investment Companies

Browse 4 subparts and 0 sections in Part VI Treatment of Certain Passive Foreign Investment Companies of Title 26.

Browse subparts

Subpart A Interest on Tax Deferral Subpart B Treatment of Qualified Electing Funds Subpart C Election of Mark to Market for Marketable Stock Subpart D General Provisions