Title 26Subpart

Subpart F—Controlled Foreign Corporations

Contents

  1. § 951. Amounts included in gross income of United States shareholders
  2. § 951A. Global intangible low-taxed income included in gross income of United States shareholders
  3. § 952. Subpart F income defined
  4. § 953. Insurance income
  5. § 954. Foreign base company income
  6. [§955. Repealed. Pub. L. 115–97, title I, §14212(a), Dec. 22, 2017, 131 Stat. 2217]
  7. § 956. Investment of earnings in United States property
  8. [§956A. Repealed. Pub. L. 104–188, title I, §1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]
  9. § 957. Controlled foreign corporations; United States persons
  10. § 958. Rules for determining stock ownership
  11. § 959. Exclusion from gross income of previously taxed earnings and profits
  12. § 960. Deemed paid credit for subpart F inclusions
  13. § 961. Adjustments to basis of stock in controlled foreign corporations and of other property
  14. § 962. Election by individuals to be subject to tax at corporate rates
  15. [§963. Repealed. Pub. L. 94–12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58]
  16. § 964. Miscellaneous provisions
  17. § 965. Treatment of deferred foreign income upon transition to participation exemption system of taxation