Subpart F. Controlled Foreign Corporations
- § 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- § 955 - Repealed.
- § 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- § 956A - Repealed.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 - 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- § 963 - Repealed.
- § 964 - Miscellaneous provisions
- § 965 - Treatment of deferred foreign income upon transition to participation exemption system of taxation