Public Law 119-121 (10/09/2026)
Subpart F Controlled Foreign Corporations
Browse 0 units and 18 sections in Subpart F Controlled Foreign Corporations of Title 26.
Sections in Subpart F
§ 951
Amounts included in gross income of United States shareholders
§ 951A
Net CFC tested income included in gross income of United States shareholders
§ 951B
Amounts included in gross income of foreign controlled United States shareholders
§ 952
Subpart F income defined
§ 953
Insurance income
§ 954
Foreign base company income
§ 955
Repealed. Pub. L. 115–97, title I, § 14212(a), Dec. 22, 2017, 131 Stat. 2217]
§ 956
Investment of earnings in United States property
§ 956A
Repealed. Pub. L. 104–188, title I, § 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]
§ 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Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]
§ 964
Miscellaneous provisions
§ 965
Treatment of deferred foreign income upon transition to participation exemption system of taxation