United States IRC sections
Statute section
IRC section 951
Amounts included in gross income of United States shareholders
Country
United States
Section
951
Updated
2026-05-20
Operative text
Section 951 includes Subpart F income of a controlled foreign corporation in the gross income of its U.S. shareholders. Subpart F income includes specified categories of mobile income such as foreign personal holding company income and foreign base company sales and services income.
Cross-references
26 U.S.C. 95426 U.S.C. 957
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- StatuteIRC §954
Cited by
- TermSubpart F Income
- StatuteIRC §951A
- StatuteIRC §954
- StatuteIRC §965
Primary sources
- 26 U.S.C. section 951Verified 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.