Subpart F. Controlled Foreign Corporations
Index
- 26 U.S.C. § 951 Amounts Included In Gross Income of United States Shareholders
- 26 U.S.C. § 951A Global Intangible Low-Taxed Income Included In Gross Income of United States Shareholders
- 26 U.S.C. § 952 Subpart F Income Defined
- 26 U.S.C. § 953 Insurance Income
- 26 U.S.C. § 954 Foreign Base Company Income
- 26 U.S.C. § 955 Repealed
- 26 U.S.C. § 956 Investment of Earnings In United States Property
- 26 U.S.C. § 956A Repealed
- 26 U.S.C. § 957 Controlled Foreign Corporations; United States Persons
- 26 U.S.C. § 958 Rules For Determining Stock Ownership
- 26 U.S.C. § 959 Exclusion From Gross Income of Previously Taxed Earnings and Profits
- 26 U.S.C. § 960 Deemed Paid Credit For Subpart F Inclusions
- 26 U.S.C. § 961 Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property
- 26 U.S.C. § 962 Election By Individuals to Be Subject to Tax At Corporate Rates
- 26 U.S.C. § 963 Repealed
- 26 U.S.C. § 964 Miscellaneous Provisions
- 26 U.S.C. § 965 Treatment of Deferred Foreign Income Upon Transition to Participation Exemption System of Taxation