Subpart F — Controlled Foreign Corporations
- §951 Amounts included in gross income of United States shareholders
- §951A Net CFC tested income included in gross income of United States shareholders
- §951B Amounts included in gross income of foreign controlled United States shareholders
- §952 Subpart F income defined
- §953 Insurance income
- §954 Foreign base company income
- §955 Repealed.
- §956 Investment of earnings in United States property
- §956A Repealed.
- §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- §963 Repealed.
- §964 Miscellaneous provisions
- §965 Treatment of deferred foreign income upon transition to participation exemption system of taxation