26 USC Subtitle A, CHAPTER 1, Subchapter N, PART III, Subpart F: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter N, PART III, Subpart F: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter N-Tax Based on Income From Sources Within or Without the United StatesPART III-INCOME FROM SOURCES WITHOUT THE UNITED STATESSubpart F-Controlled Foreign Corporations
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Subpart F-Controlled Foreign Corporations

Sec.
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.
Earnings invested in excess passive assets.1

        

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Repealed.]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.

        

Amendments

1986- Pub. L. 99–514, title XII, §1221(b)(3)(E), Oct. 22, 1986, 100 Stat. 2553 , substituted "Insurance income" for "Income from insurance of United States risks" in item 953.

1975- Pub. L. 94–12, title VI, §602(a)(3)(A), (c)(7), (d)(3)(B), Mar. 29, 1975, 89 Stat. 58 , 60, 64, struck out existing item 955 and replaced it with an identical item 955 and struck out item 963 "Receipt of minimum distributions by domestic corporations".

1962- Pub. L. 87–834, §12(a), Oct. 16, 1962, 76 Stat. 1006 , added heading of subpart F, and items 951–964.

Subpart Referred to in Other Sections

This subpart is referred to in sections 848, 864, 898, 904, 951, 952, 954, 955, 970, 999, 1297, 1373, 6038, 6654, 6655 of this title.

1 Editorially supplied. Section 956A added by Pub. L. 103–66 without corresponding amendment of subpart analysis.