Versions of 26 CFR 1.1298-1 - Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company on LawServer 2024 26 CFR 1.1298-1 – Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company 2023 26 CFR 1.1298-1 – Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company 2022 26 CFR 1.1298-1 – Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company 2021 26 CFR 1.1298-1 – Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company