There is a newer version of the US Code
2011 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter N - Tax Based on Income From Sources Within or Without the United States (§§ 861 - 1000)
Part III - INCOME FROM SOURCES WITHOUT THE UNITED STATES (§§ 901 - 989)
Subpart F - Controlled Foreign Corporations (§§ 951 - 965)
View MetadataMetadata
Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter N - Tax Based on Income From Sources Within or Without the United States PART III - INCOME FROM SOURCES WITHOUT THE UNITED STATES Subpart F - Controlled Foreign Corporations |
Contains | sections 951 to 965 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Section 951 - Amounts included in gross income of United States shareholders
- Section 952 - Subpart F income defined
- Section 953 - Insurance income
- Section 954 - Foreign base company income
- Section 955 - Withdrawal of previously excluded subpart F income from qualified investment
- Section 956 - Investment of earnings in United States property
- Section 956A - Repealed. Pub. L. 104-188, title I, §1501(a)(2), Aug. 20, 1996, 110 Stat. 1825
- Section 957 - Controlled foreign corporations; United States persons
- Section 958 - Rules for determining stock ownership
- Section 959 - Exclusion from gross income of previously taxed earnings and profits
- Section 960 - Special rules for foreign tax credit
- Section 961 - Adjustments to basis of stock in controlled foreign corporations and of other property
- Section 962 - Election by individuals to be subject to tax at corporate rates
- Section 963 - Repealed. Pub. L. 94-12, title VI, §602(a)(1), Mar. 29, 1975, 89 Stat. 58
- Section 964 - Miscellaneous provisions
- Section 965 - Temporary dividends received deduction
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.