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

Subpart B—Treatment of Qualified Electing Funds

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  • § 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
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