Subpart F—Controlled Foreign Corporations (§§ 951—965)
- § 951. Amounts included in gross income of United States shareholders
- § 952. Subpart F income defined
- § 953. Insurance income
- § 954. Foreign base company income
- § 955. Withdrawal of previously excluded subpart F income from qualified investment
- § 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 Repealed.]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. Special rules for foreign tax credit
- § 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 Repealed.]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. Temporary dividends received deduction