26 CFR § 1.1293-0 - Table of contents.

---
identifier: "/us/cfr/t26/s1.1293-0"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.1293-0 - Table of contents."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.1293-0"
section_name: "Table of contents."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---


# 1.1293-0 Table of contents.

This section contains a listing of the headings for § 1.1293-1.

****§ 1.1293-1 Current inclusion of income of qualified electing funds.

(a) In general. [Reserved]

(1) Other rules. [Reserved]

(2) Net capital gain defined.

(i) In general.

(ii) Effective date.

(b) Other rules. [Reserved]

(c) Application of rules of inclusion with respect to stock held by a pass through entity.

(1) In general.

(2) QEF stock transferred to a pass through entity.

(i) Pass through entity makes a section 1295 election.

(ii) Pass through entity does not make a section 1295 election.

(3) Effective date.

[T.D. 8750, 63 FR 13, Jan. 2, 1998, as amended by T.D. 8870, 65 FR 16319, Mar. 28, 2000]