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NOTES:


Sec. 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 Repealed.] 957.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 Repealed.] 964.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.

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.


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