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Title 26 Internal Revenue Code
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Subtitle A—Income Taxes (§§ 1—1564)
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CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3)
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Subchapter N—Tax Based on Income From Sources Within or Without the United States (§§ 861—1000)
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PART III—INCOME FROM SOURCES WITHOUT THE UNITED STATES (§§ 901—989)
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Subpart F—Controlled Foreign Corporations (§§ 951—965)
U.S. Code
Title 1 General Provisions
Title 2 The Congress
Title 3 The President
Title 4 Flag and Seal, Seat Of Government,and the States
Title 5 Government Organization and Employees
Appendix to Title 5
Title 6 Domestic Security
Title 7 Agriculture
Title 8 Aliens and Nationality
Title 9 Arbitration
Title 10 Armed Forces
Appendix to Title 10 (Rules of Court of Appeals for the Armed Forces)
Title 11 Bankruptcy
Appendix to Title 11
Title 12 Banks and Banking
Title 13 Census
Title 14 Coast Guard
Title 15 Commerce and Trade
Title 16 Conservation
Title 17 Copyrights
Title 18 Crimes and Criminal Procedure
Appendix to Title 18
Title 19 Customs Duties
Title 20 Education
Title 21 Food and Drugs
Title 22 Foreign Relations and Intercourse
Title 23 Highways
Title 24 Hospitals and Asylums
Title 25 Indians
Title 26 Internal Revenue Code
Appendix to Title 26
Title 27 Intoxicating Liquors
Title 28 Judiciary and Judicial Procedure
Appendix to Title 28
Title 29 Labor
Title 30 Mineral Lands and Mining
Title 31 Money and Finance
Title 32 National Guard
Title 33 Navigation and Navigable Waters
Title 34 Navy (repealed)
Title 35 Patents
Title 36 Patriotic Societies and Observances
Title 37 Pay and Allowances Of the Uniformed Services
Title 38 Veterans' Benefits
Appendix to Title 38 (Rules of Court of Appeals for Veterans Claims()
Title 39 Postal Service
Title 40 Public Buildings, Property, and Works
Title 41 Public Contracts
Title 42 The Public Health and Welfare
Title 43 Public Lands
Title 44 Public Printing and Documents
Title 45 Railroads
Title 46 Shipping
Appendix to Title 46
Title 47 Telegraphs, Telephones, and Radiotelegraphs
Title 48 Territories and Insular Possessions
Title 49 Transportation
Title 50 War and National Defense
Appendix to Title 50
Subpart F—Controlled Foreign Corporations (§§ 951—965)
§ 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
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