US Code - Subpart F: Controlled foreign corporations

Section 951 Amounts included in gross income of United States shareholders
Section 952 Subpart F income defined
Section 953 Insurance income
Section 954 Foreign base company income
Section 955 Withdrawal of previously excluded subpart F income from qualified investment
Section 956 Investment of earnings in United States property
Section 956A Repealed. Pub. L. 104-188, title I, Sec. 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]
Section 957 Controlled foreign corporations; United States persons
Section 958 Rules for determining stock ownership
Section 959 Exclusion from gross income of previously taxed earnings and profits
Section 960 Special rules for foreign tax credit
Section 961 Adjustments to basis of stock in controlled foreign corporations and of other property
Section 962 Election by individuals to be subject to tax at corporate rates
Section 963 Repealed. Pub. L. 94-12, title VI, Sec. 602(a)(1), Mar. 29, 1975, 89 Stat. 58]
Section 964 Miscellaneous provisions
Section 965 Temporary dividends received deduction

Repealed]

Income from sources without the united states

Export trade corporations