However, making the QEF election is not enough; where a shareholder makes a QEF election in a year subsequent to the first PFIC year, the QEF becomes an "unpedigreed
" QEF An unpedigreed
QEF is subject to both the Sec.
But it was strange and deeply disconcerting to see her mocked and pilloried for the unpedigreed
aspects of her own social background, notably the obscurity of the colleges she attended.
10) The pharaoh of the time quickly realized that Joseph, his own viceroy, was in fact not some unpedigreed
Hebrew slave-lad (Gen.
Similarly, in an already-established but unpedigreed
broodstock population, mean kinship estimates on potential breeders could be either used as a criterion for maintaining genetic diversity (Doyle et al.
To begin with, creative lawmaking by unrepresentative tribunals seems undemocratic and almost certain to yield unpedigreed
Unlike Lamming, who responds to Prospero's gift of speech with an answering lyricism capable of charming Prospero himself, Cliff revels in the unpedigreed
sounds of a language too inward to be entirely "overshadowed by a discourse of Empire.
A shareholder of an unpedigreed
QEF is subject to the deferred tax and interest charge on excess distributions allocated to the fund years and the annual income inclusion for all years during which the PFIC is a QEF.
Owners of unpedigreed
pets should consider the options carefully before breeding their animals-litters of unpedigreed
parents cannot be registered, and homes for the offspring may be difficult to find.