26 USC Subpart F
Controlled Foreign Corporations
October 30, 2020
§
951
Amounts included in gross income of United States shareholders
§
951A
Global intangible low-taxed income included in gross income of United States shareholders
§
952
Subpart F income defined
§
953
Insurance income
§
954
Foreign base company income
§
955
Repealed. Pub. L. 115–97, title I, §14212(a), Dec. 22, 2017, 131 Stat. 2217
§
956
Investment of earnings in United States property
§
956A
Repealed. Pub. L. 104–188, title I, §1501(a)(2), Aug. 20, 1996, 110 Stat. 1825
§
957
Controlled foreign corporations; United States persons
§
958
Rules for determining stock ownership
§
959
Exclusion from gross income of previously taxed earnings and profits
§
960
Deemed paid credit for subpart F inclusions
§
961
Adjustments to basis of stock in controlled foreign corporations and of other property
§
962
Election by individuals to be subject to tax at corporate rates
§
963
Repealed. Pub. L. 94–12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58
§
964
Miscellaneous provisions
§
965
Treatment of deferred foreign income upon transition to participation exemption system of taxation
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