1293 - Wikipedia May 31 – The forces of Raden Wijaya win a major victory in the Mongol invasion of Java, which is considered to be the founding date of the city of Surabaya The Japanese era Shōō ends, and the Einin era begins [3] Kublai Khan sends a fleet to the islands of Southeast Asia, including Java [4]
Sec. 1293. Current Taxation Of Income From Qualified Electing Funds Every United States person who owns (or is treated under section 1298 (a) as owning) stock of a qualified electing fund at any time during the taxable year of such fund shall include in gross income— as ordinary income, such shareholder's pro rata share of the ordinary earnings of such fund for such year, and
26 U. S. C. § 1293 (2023) - Current taxation of income from qualified . . . To the extent provided in regulations, if the fund establishes to the satisfaction of the Secretary that it uses a shorter period than the taxable year to determine shareholders' interests in the earnings of such fund, pro rata shares may be determined by using such shorter period
1293 - U. S. Code Title 26. Internal Revenue Code - FindLaw Read this complete 26 U S C § 1293 - U S Code - Unannotated Title 26 Internal Revenue Code § 1293 Current taxation of income from qualified electing funds on Westlaw Westlaw subscription required FindLaw Codes may not reflect the most recent version of the law in your jurisdiction
26 CFR 1. 1293-1 -- Current taxation of income from qualified electing . . . Proper adjustments to reflect an inclusion in income under section 1293 by the indirect shareholder must be made, under the principles of § 1 1291-9 (f), to the basis of the indirect shareholder's interest in the pass through entity