CCH AnswerConnect | Wolters Kluwer (2024)
References
- https://answerconnect.cch.com/document/arp28d1c6a7187b6d10008c0f001b78be8c7801dd/federal/irc/explanation/code-sec-1296-mark-to-market-election-for-pfic-stock
- https://www.smallcase.com/learn/mtm-mark-to-market/
- https://answerconnect.cch.com/topic/ebaac6a47c681000a814d8d385ad16940c/qualified-electing-fund
- https://www.goldinglawyers.com/what-is-a-qef-election-qualified-electing-fund/
- https://www.investopedia.com/terms/m/marktomarket.asp
- https://taxfoundation.org/taxedu/glossary/mark-to-market-mtm/
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