26 USC 961
§ 961 - Adjustments to basis of stock in controlled foreign corporations and of other property
- § 961 - Adjustments to basis of stock in controlled foreign corporations and of other property
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter N— Tax Based on Income From Sources Within or Without the United States
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 1997 Amendment
- Dual Resident Companies
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