US Code

Subpart F – Controlled Foreign Corporations

Subpart F – Controlled Foreign Corporations

Controlled Foreign Corporations

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart F

Details

  • Reference: Subpart F
  • Legend: Controlled Foreign Corporations
  • USCode Year: 2013

Provision Content

Amendments

2004—Pub. L. 108–357, title IV, §422(c), Oct. 22, 2004, 118 Stat. 1519, added item 965.

1996—Pub. L. 104–188, title I, §1501(c), Aug. 20, 1996, 110 Stat. 1826, which directed that the analysis for subpart F be amended by striking item 956A, could not be executed, because item 956A Earnings invested in excess passive assets had been editorially supplied.

1986—Pub. L. 99–514, title XII, §1221(b)(3)(E), Oct. 22, 1986, 100 Stat. 2553, substituted Insurance income for Income from insurance of United States risks in item 953.

1975—Pub. L. 94–12, title VI, §602(a)(3)(A), (c)(7), (d)(3)(B), Mar. 29, 1975, 89 Stat. 58, 60, 64, struck out existing item 955 and replaced it with an identical item 955 and struck out item 963 Receipt of minimum distributions by domestic corporations.

1962—Pub. L. 87–834, §12(a), Oct. 16, 1962, 76 Stat. 1006, added heading of subpart F, and items 951–964.

U.S. Encyclopedia of Law Coverage

Subpart F – Controlled Foreign Corporations in the Legal Encyclopedia: Income Taxes

In this entry about Subpart F – Controlled Foreign Corporations, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-935 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-935, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-934A in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-934A, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-936 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-936, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

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