1.1296-1

1.1296-1(i)(4), Example 1, Coordination Rule Between Code §1291 & MTM Election

1.1296-1(c)(7), Example 2, Gain Recognized in Year Ceased to be a PFIC Was Long-Term Capital Gain

1.1296-1(c)(7), Example 3, Ord. Loss - Sale 1296 Stock - Loss Did Not Exceed Unreversed Inclusions

1.1296-1(c)(7), Example 4, Loss Recognized in Year Ceased to be a PFIC Was Long-Term Capital Loss

1.1296-1(c)(7), Example 1, MTM Election Made in First PFIC Year, Which Was After Acquisition Year

1.1296-1(c)(7), Example 5, Ord. & Cap. Loss - Sale 1296 Stock - Loss Exceeded Unreversed Inclusions

1.1296-1(d)(2)(ii), Example, U.S. Partner Makes MTM Election Owning PFIC Thru Foreign P'ship

1.1296-1(c)(7), Example 6, MTM Election With Two Lots of Stock (1 Gain & 1 Loss)

1.1296-1(a)(3)(iii), Example, Gain from MTM in Year After Acq'n Is Included in Unreversed Inclusions

1.1296-1(h)(4), Example 1, QEF Election, Then MTM Election, Then Stock Ceases To Be Marketable

1.1296-1(h)(4), Example 2, QEF, MTM, Then Ceases To Be Marketable, Then Becomes Marketable Again

1.1296-1(d)(5)(ii), Example, Pre-Residency PFIC Share Acq. With MTM in First Year of U.S. Residency

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