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