Amounts included in gross income of United States shareholders.
Subpart F income defined.
Foreign base company income.
Withdrawal of previously excluded subpart F income from qualified investment.
Investment of earnings in United States property.
Controlled foreign corporations; United States persons.
Rules for determining stock ownership.
Exclusion from gross income of previously taxed earnings and profits.
Special rules for foreign tax credit.
Adjustments to basis of stock in controlled foreign corporations and of other property.
Election by individuals to be subject to tax at corporate rates.
Temporary dividends received deduction.
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”.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.