# Electing Mark to Market for Marketable Stock
> **IRS** · Final regulations. · Published 2004-05-03 · Effective 2004-05-03 · 69 FR 24071
## Document
- **Document number:** 04-9645
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 24071
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-05-03
- **Effective date:** 2004-05-03
- **Treasury docket:** TD 9123
## Abstract

This document contains final regulations that provide procedures for certain United States persons holding marketable stock in a passive foreign investment company (PFIC) to elect mark to market treatment for that stock under section 1296 of the Internal Revenue Code and related provisions of sections 1291 and 1295. These final regulations affect United States persons owning marketable stock in a PFIC.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/05/03/04-9645/electing-mark-to-market-for-marketable-stock)
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