{"data":{"id":"us/26-cfr-1.1293-0","jurisdiction":"us","citation":"26 CFR 1.1293-0","heading":"-0 Table of contents.","body":"This section contains a listing of the headings for § 1.1293-1.\n§ 1.1293-1 Current inclusion of income of qualified electing funds.\n(a) In general. [Reserved]\n(1) Other rules. [Reserved]\n(2) Net capital gain defined.\n(i) In general.\n(ii) Effective date.\n(b) Other rules. [Reserved]\n(c) Application of rules of inclusion with respect to stock held by a pass through entity.\n(1) In general.\n(2) QEF stock transferred to a pass through entity.\n(i) Pass through entity makes a section 1295 election.\n(ii) Pass through entity does not make a section 1295 election.\n(3) Effective date.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"0e2c341e3dbd62d714ec39391148234cca8dedb0356e3c0c67e21a02ca872996","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1291-10","next":"us/26-cfr-1.1293-1"},"notice":"GroundRules: Original legal text. Not legal advice."}