2024 26 CFR 1.1291-1 – Taxation of U.S. persons that are shareholders of section 1291 funds

2023 26 CFR 1.1291-1 – Taxation of U.S. persons that are shareholders of section 1291 funds

2022 26 CFR 1.1291-1 – Taxation of U.S. persons that are shareholders of section 1291 funds

2021 26 CFR 1.1291-1 – Taxation of U.S. persons that are shareholders of section 1291 funds

2015 26 CFR 1.1291-1 – Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs

2014 26 CFR 1.1291-1 – Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs

2010 26 CFR 1.1291-1 – Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs

2009 26 CFR 1.1291-1 – Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.