Treatment of Qualified Electing Funds

Treatment of Qualified Electing Funds

In Legislation

Treatment of Qualified Electing Funds in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter P, Part VI, Subpart B

The current, permanent, in-force federal laws regulating treatment of qualified electing funds are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter P, Part VI, Subpart B. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including treatment of qualified electing funds) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Capital Gains and Tax Liability of the US Code, including treatment of qualified electing funds) by chapter and subchapter.