Controlled Foreign Corporations
951Amounts included in gross income of United States shareholders951ANet CFC tested income included in gross income of United States shareholders951BAmounts included in gross income of foreign controlled United States shareholders952Subpart F income defined953Insurance income954Foreign base company income955Repealed. Pub. L. 115–97, title I, § 14212(a), Dec. 22, 2017, 131 Stat. 2217]Repealed956Investment of earnings in United States property956ARepealed. Pub. L. 104–188, title I, § 1501(a)(2), Aug. 20, 1996, 110 Stat. 1825]Repealed957Controlled foreign corporations; United States persons958Rules for determining stock ownership959Exclusion from gross income of previously taxed earnings and profits960Deemed paid credit for subpart F inclusions961Adjustments to basis of stock in controlled foreign corporations and of other property962Election by individuals to be subject to tax at corporate rates963Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]Repealed964Miscellaneous provisions965Treatment of deferred foreign income upon transition to participation exemption system of taxation