US Code

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

Subpart B Treatment of Qualified Electing Funds

Browse 0 units and 3 sections in Subpart B Treatment of Qualified Electing Funds of Title 26.

Sections in Subpart B

§ 1293 Current taxation of income from qualified electing funds § 1294 Election to extend time for payment of tax on undistributed earnings § 1295 Qualified electing fund