Qualified Electing Fund
Qualified Electing Fund means:
an arrangement whereby a U.S. shareholder owning a passive foreign investment company elects current taxation of income under Former IRC (check if this IRC provision is current here) §1295.
Qualified Electing Fund means:
an arrangement whereby a U.S. shareholder owning a passive foreign investment company elects current taxation of income under Former IRC (check if this IRC provision is current here) §1295.
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