General Rules for Making and Maintaining Qualified Electing Fund Elections; Correction
other · IRS · Rule · Published 2000-03-28 · Effective 2000-02-07 · 65 FR 16319
Document
Document number
00-6257
Federal Register citation
65 FR 16319
CFR reference
26 CFR 1
Type
Rule
Action
Correction of final regulations.
Category
other
Sub-agency
IRS
Publication date
2000-03-28
Effective date
2000-02-07
Treasury docket
TD 8870
Abstract
This document contains corrections to final regulations which were published in the Federal Register on Monday, February 7, 2000 (65 FR 5777), relating to a passive foreign investment company (PFIC) shareholder that makes the election under section 1295 to treat the PFIC as a qualified electing fund, and for PFIC shareholders that wish to make a section 1295 election that will apply on a retroactive basis.