Versions of 26 CFR 1.1298-3 - Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC on LawServer 2024 26 CFR 1.1298-3 – Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC 2023 26 CFR 1.1298-3 – Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC 2022 26 CFR 1.1298-3 – Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC 2021 26 CFR 1.1298-3 – Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC 2015 26 CFR 1.1298-3 – Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC 2014 26 CFR 1.1298-3 – Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC 2010 26 CFR 1.1298-3 – Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC 2009 26 CFR 1.1298-3 – Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC