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2012 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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Publication Title | United States Code, 2012 Edition, 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 Table Of Contents |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
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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 | Repealed.]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 | Repealed.]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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