Subpart F - CONTROLLED FOREIGN CORPORATIONS

Section 951 - Amounts included in gross income of United States shareholders
Section 951A - Global intangible low-taxed income included in gross income of United States shareholders
Section 952 - Subpart F income defined
Section 953 - Insurance income
Section 954 - Foreign base company income
Section 955 - Repealed
Section 956 - Investment of earnings in United States property
Section 956A - Repealed
Section 957 - Controlled foreign corporations; United States persons
Section 958 - Rules for determining stock ownership
Section 959 - Exclusion from gross income of previously taxed earnings and profits
Section 960 - Deemed paid credit for subpart F inclusions
Section 961 - Adjustments to basis of stock in controlled foreign corporations and of other property
Section 962 - Election by individuals to be subject to tax at corporate rates
Section 963 - Repealed
Section 964 - Miscellaneous provisions
Section 965 - Treatment of deferred foreign income upon transition to participation exemption system of taxation