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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)
Table Of Contents

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Metadata
Publication TitleUnited States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 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
Table Of Contents
Date2011
Laws in Effect as of DateJanuary 3, 2012
Positive LawNo
Dispositionstandard

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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.Repealed.]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.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Repealed.]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.
965.Temporary dividends received deduction.

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