# Prop. Treas. Reg. § 1.1291-1: 

Proposed regulation, not in force. REG-115795-97, 63 FR 39, published 1998-01-02 <https://www.federalregister.gov/documents/1998/01/02/97-33984/general-rules-for-making-and-maintaining-qualified-electing-fund-elections>. Interprets 26 U.S.C. § 1291.

Par. 2. Section 1.1291-1 is added to read as follows: