• § 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 Repealed.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 Repealed.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 Repealed.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