Subpart F - Controlled Foreign Corporations
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Subpart F - Controlled Foreign Corporations
26 USC 951 - Amounts included in gross income of United States shareholders
26 USC 952 - Subpart F income defined
26 USC 953 - Insurance income
26 USC 954 - Foreign base company income
26 USC 955 - Withdrawal of previously excluded subpart F income from qualified investment
26 USC 956 - Investment of earnings in United States property
26 USC 956A - Repealed. Pub. L. 104188, title I, 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]
26 USC 957 - Controlled foreign corporations; United States persons
26 USC 958 - Rules for determining stock ownership
26 USC 959 - Exclusion from gross income of previously taxed earnings and profits
26 USC 960 - Special rules for foreign tax credit
26 USC 961 - Adjustments to basis of stock in controlled foreign corporations and of other property
26 USC 962 - Election by individuals to be subject to tax at corporate rates
26 USC 963 - Repealed. Pub. L. 9412, title VI, 602(a)(1), Mar. 29, 1975, 89 Stat. 58]
26 USC 964 - Miscellaneous provisions
26 USC 965 - Temporary dividends received deduction
‹ 941 to 943. Repealed. Pub. L. 108357, title I, 101(b)(1), Oct. 22, 2004, 118 Stat. 1423]
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26 USC 951 - Amounts included in gross income of United States shareholders ›
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