Income reported to the IRS as received from American company foreign subsidiaries. Income under subpart F is taxable. Subpart F income includes money paid to foreign officials as bribes.
Related information about subpart F:
- International Tax Blog: Subpart F Income
Nov 14, 2011 ... The earnings of foreign corporations generally are not taxed in the U.S. until the foreign corporation repatriates its earnings through the ...
- 26 USC Part III, Subpart F - Controlled Foreign Corporations | LII ...
Sec. 951. Amounts included in gross income of United States shareholders. 952. Subpart F income defined. 953. Insurance income. 954. Foreign base company ...
- What is Subpart F Income? | Expatriate Life: US Taxes and other tips
Feb 8, 2012 ... Tax deferral is a major motivator to work abroad, but subpart F was enacted by Congress to limit the deferral of U.S. taxation of certain income ...
- Controlled foreign corporation - Wikipedia, the free encyclopedia
1 Motivations; 2 Basic mechanisms; 3 United States Subpart F Rules; 4 United ... The CFC rules of Subpart F were intended to cause current taxation to the ...
- Subpart F - Financial Dictionary - The Free Dictionary
Special category of foreign-source "unearned" income that is currently taxed by the IRS whether or not it is remitted to the US ...
- Subpart F Rules Taxing INcome
Jan 9, 2007 ... Under the existing regulations, subpart F income includes income earned by a CFC from the performance of services outside its country of ...
- What Is a Subpart F?
Subpart F is a section of the Internal Revenue Code that covers income earned by Controlled Foreign Corporations (CFCs). Under the tax code, earnings from a ...
- The Deferral of Income Earned Through U.S. Controlled Foreign ...
Apr 12, 1989 ... Has Subpart F Substantially Affected Comparative Tax Burdens of U.S. ... The Challenges to Subpart F Posed by Electronic Commerce .