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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter P > PART VI

PART VI—TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES

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  • 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
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