<section id="crz6-0000001"> <p>[Added by <a href="/lr/resolve/td-9650/czrn" id="crz6-0000003" title="T.D. 9650">T.D. 9650</a>, 78 FR 79602-79613, Dec. 31, 2013. Removed by <a href="/lr/resolve/td-9806/d0ck" id="crz6-0000004" title="T.D. 9806">T.D. 9806</a>, 81 FR 95459-95470, Dec. 28, 2016.]</p> </section>

<p>Sec. 1.1291-1T  Taxation of United States persons that are shareholders of section 1291 funds (temporary). [Removed]</p>

Sec. 1.1291-1T Taxation of United States persons that are shareholders of section 1291 funds (temporary). [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cqgf"><b>section 1291</b></a></p> </div>