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The Calculator
Modules
PFIC Pro Pricing
License Request
About The Calculator
FAQ
Supported Currencies
Downloads & Guides
Security and Privacy
Form Preparation
Get Started
About the Service & Pricing
FAQ
About PFICs
Revenue procedures
2026-10 Retroactive QEF Elections
PFIC – FAQ
How is a PFIC taxed?
Section 1291 Taxation
Mark to Market
QEF – Qualified Electing Fund
State Taxation of PFICs
Becoming a US Person Transitional Rule
Forms & Instructions
Codes and Regulations
Trainings
Theory Training
Calculator Trainings
Contact Us
back to ett
The Calculator
Modules
PFIC Pro Pricing
License Request
About The Calculator
FAQ
Supported Currencies
Downloads & Guides
Security and Privacy
Form Preparation
Get Started
About the Service & Pricing
FAQ
About PFICs
Revenue procedures
2026-10 Retroactive QEF Elections
PFIC – FAQ
How is a PFIC taxed?
Section 1291 Taxation
Mark to Market
QEF – Qualified Electing Fund
State Taxation of PFICs
Becoming a US Person Transitional Rule
Forms & Instructions
Codes and Regulations
Trainings
Theory Training
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Proposed Regulation § 1.1291-7
Proposed Regulation § 1.1291-7. Section 1291(e) rules similar to section 1246.
[Reserved]
[Proposed 4-1-92.]
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