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2017 US Code
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
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Sec.
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Repealed.]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Repealed.]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Repealed.]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.

        
Publication Title United States Code, 2012 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
- Table Of Contents
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition standard
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