Subpart F Income

by

Subpart F Income

Subpart F Income means:
income that includes passive activity income and certain types of active income considered particularly mobile (but not active business income). See Subpart F below. See also controlled foreign corporation. Former IRC (check if this IRC provision is current here) §952.

Subpart F in the U.S. Tax Meaning

Term which refers to those sections of the US tax code which provide for the taxation of US shareholders of controlled foreign corporations (CFC) in order to prevent the tax-free accumulation of earnings outside the US.

see Tax Code in the U.S. Encyclopedia and Tax Code in the Global Encyclopedia.

Related Entries in the American Tax Encyclopedia:

  1. Controlled Foreign Corporation
  2. Foreign Personal Holding Company Income Income
  3. Split-off
  4. Effectively Connected Income
  5. Controlled Corporation
  6. Split-up
  7. Separate Taxable Income
  8. Blocked Income
  9. Brother-sister Controlled Group of Corporations
  10. Controlled Group
  11. S Corporation
  12. Portfolio Income
  13. Exempt Income
  14. Foreign Income
  15. Source-of-income Rules
  16. Subsection (f) Asset
  17. Domestic International Sales Corporation
  18. Section 482
  19. Passive Foreign Investment Company
  20. Divisive Reorganization
  21. Investment Income
  22. Low-income Housing Credit
  23. Spin-off
  24. D-type Reorganization
  25. Boycott-related Income

Leave a Comment