26 USC 951A
§ 951A - Net CFC tested income included in gross income of United States shareholders
- § 951A - Net CFC tested income included in gross income of United States shareholders
- 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 2025 Amendment
- Effective Date
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