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Subpart F—Controlled Foreign Corporations (§§ 9...
Subpart F—Controlled Foreign Corporations (§§ 951 – 965)
§ 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 Repealed.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 Repealed.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 Repealed.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