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§ 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 Repealed.]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 Repealed.]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
Subpart F—Controlled Foreign Corporations
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