All glossary terms
Glossary term
Subpart F Income
Categories of CFC income (e.g., foreign personal holding company income) currently includible by U.S. shareholders.
Related terms
2
Jurisdictions
us
Definition
Subpart F (Sections 951-965) categories include foreign personal holding company income, foreign base company sales and services income, and certain insurance income. U.S. shareholders include their pro rata share in income currently.
Examples
- Dividend, interest, and royalty income of a CFC is typically Subpart F income includible by the U.S. shareholder.
Translations
ESIngreso del Subcapítulo F
ZHF部分所得
DESubpart F-Einkommen
FRrevenu Subpart F
JAサブパートF所得
Citations
26 U.S.C. · 951
Related citations
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This entry cites
Primary sources
- IRS: Subpart FVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.