federal_register: 96-32247
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 96-32247 | Qualified Electing Fund Elections | Proposed Rule | This document contains proposed regulations permitting certain shareholders to make a special election under section 1295, in lieu of the election currently provided for under that section, with respect to certain preferred shares of a passive foreign investment company (PFIC). A shareholder that makes a special election must account for dividend income on the shares subject to the special election under special income inclusion rules, rather than under the general income inclusion rules of section 1293. This document also provides notice of a public hearing on these proposed regulations. | 1996-12-24 | 1996 | 12 | https://www.federalregister.gov/documents/1996/12/24/96-32247/qualified-electing-fund-elections | https://www.govinfo.gov/content/pkg/FR-1996-12-24/pdf/96-32247.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains proposed regulations permitting certain shareholders to make a special election under section 1295, in lieu of the election currently provided for under that section, with respect to certain preferred shares of a passive foreign... |