Sec. 951. Amounts Included In Gross Income Of United States Shareholders
Sec. 951A. Global Intangible Low-Taxed Income Included In Gross Income Of United States Shareholders
Sec. 952. Subpart F Income Defined
Sec. 954. Foreign Base Company Income
Sec. 955. Withdrawal Of Previously Excluded Subpart F Income From Qualified Investment [Repealed]
Sec. 956. Investment Of Earnings In United States Property
Sec. 956A. Earnings Invested In Excess Passive Assets [Repealed]
Sec. 957. Controlled Foreign Corporations; United States Persons
Sec. 958. Rules For Determining Stock Ownership
Sec. 959. Exclusion From Gross Income Of Previously Taxed Earnings And Profits
Sec. 960. Deemed Paid Credit For Subpart F Inclusions (post-2017)
Sec. 961. Adjustments To Basis Of Stock In Controlled Foreign Corporations And Of Other Property
Sec. 962. Election By Individuals To Be Subject To Tax At Corporate Rates
