26 CFR § 1.1294-0 - Table of contents.

---
identifier: "/us/cfr/t26/s1.1294-0"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.1294-0 - Table of contents."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.1294-0"
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: "2026-03-24"
last_updated: "2026-03-24"
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"
---


# 1.1294-0 Table of contents.

This section contains a listing of the headings for § 1.1294-1T.

****§ 1.1294-1T Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund.

(a) Purpose and scope.

(b) Election to extend time for payment of tax.

(1) In general.

(2) Exception.

(3) Undistributed earnings.

(i) In general.

(ii) Effect of loan, pledge or guarantee.

(c) Time for making the election.

(1) In general.

(2) Exception.

(d) Manner of making the election.

(1) In general.

(2) Information to be included in the election.

(e) Termination of the extension.

(f) Undistributed PFIC earnings tax liability.

(g) Authority to require a bond.

(h) Annual reporting requirement.

[T.D. 8750, 63 FR 13, Jan. 2, 1998]