26 U.S.C., Title 26, Subtitle A, Chapter 1, Subchapter N, Part III, Subpart F | uscode.io

Subpart F: Controlled Foreign Corporations

Section 951: Amounts included in gross income of United States shareholders

Section 951A: Global intangible low-taxed income 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[Section 955: Repealed. Pub. L. 115–97, title I, § 14212(a), Dec. 22, 2017, 131 Stat. 2217]

Section 956: Investment of earnings in United States property

[Section 956A: Repealed. Pub. L. 104–188, title I, § 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: Deemed paid credit for subpart F inclusions

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[Section 963: Repealed.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, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]

Section 964: Miscellaneous provisions

Section 965: Treatment of deferred foreign income upon transition to participation exemption system of taxation