Versions of 26 CFR 1.1297-1 - Definition of passive foreign investment company on LawServer 2024 26 CFR 1.1297-1 – Definition of passive foreign investment company 2023 26 CFR 1.1297-1 – Definition of passive foreign investment company 2022 26 CFR 1.1297-1 – Definition of passive foreign investment company 2021 26 CFR 1.1297-1 – Definition of passive foreign investment company