# Treas. Reg. § 1.1293-0: Table of contents.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.1293-0>. Interprets 26 U.S.C. § 1293.

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

(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]