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U.S Code last checked for updates: Nov 22, 2024
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Title 26
Subtitle A
Chapter 1
Subchapter N
Part III
Subpart F
§ 951. Amounts included in gross income of United States shareholders
§ 951A. Global intangible low-taxed income included in gross income of United States shareholders
§ 952. Subpart F income defined
§ 953. Insurance income
§ 954. Foreign base company income
[§ 955. Repealed.
§ 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 Repealed.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. Deemed paid credit for subpart F inclusions
§ 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 Repealed.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. Treatment of deferred foreign income upon transition to participation exemption system of taxation
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