26 USC 951B
§ 951B - Amounts included in gross income of foreign controlled United States shareholders
- § 951B - Amounts included in gross income of foreign controlled United States shareholders
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter N— Tax Based on Income From Sources Within or Without the United States
- Notes
- Statutory Notes and Related Subsidiaries
- Effective Date
- Construction
- Special Rule
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