Notes on controlled foreign corporations : US Code - Notes

Search Notes on controlled foreign corporations : US Code - Notes

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 Repealed.]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 Repealed.]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.

AMENDMENTS
2004 - Pub. L. 108-357, title IV, Sec. 422(c), Oct. 22, 2004, 118
Stat. 1519, added item 965.
1996 - Pub. L. 104-188, title I, Sec. 1501(c), Aug. 20, 1996, 110
Stat. 1826, which directed that the analysis for subpart F be
amended by striking item 956A, could not be executed, because item
956A "Earnings invested in excess passive assets" had been
editorially supplied.
1986 - Pub. L. 99-514, title XII, Sec. 1221(b)(3)(E), Oct. 22,
1986, 100 Stat. 2553, substituted "Insurance income" for "Income
from insurance of United States risks" in item 953.
1975 - Pub. L. 94-12, title VI, Sec. 602(a)(3)(A), (c)(7),
(d)(3)(B), Mar. 29, 1975, 89 Stat. 58, 60, 64, struck out existing
item 955 and replaced it with an identical item 955 and struck out
item 963 "Receipt of minimum distributions by domestic
corporations".
1962 - Pub. L. 87-834, Sec. 12(a), Oct. 16, 1962, 76 Stat. 1006,
added heading of subpart F, and items 951-964.