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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 1247 Election by foreign investment companies to distribute income currently [Repealed]

  • Internal Revenue Code of 1986
  • SUBTITLE A -- INCOME TAXES
  • Chapter 1 -- Normal Taxes and Surtaxes
  • Subchapter P -- Capital Gains and Losses
  • Part IV -- Special rules for determining capital gains and losses

[Repealed by Pub. L. 108-357, title IV, Sec. 413(b)(3), Oct. 22, 2004, 118 Stat. 1506]

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