U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter P—Capital Gains and Losses (§§ 1201—1298) > PART VI—TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES (§§ 1291—1298) > Subpart B—Treatment of Qualified Electing Funds (§§ 1293—1295)