Access Leading Tax Experts And Technology
In Our Global Digital Marketplace

Please Type Topic Into Search Bar

What is Subpart F and why was it created?

International Tax Subpart F Income
TaxConnections Members... Answer This Question Want To be One of Our Tax Experts? Register Here

Tax Professional Answers

User Photo
Douglas Stransky
Subpart F (under Internal Revenue Code sections 951-964) was enacted in 1962 in an effort to avoid improperly encouraging foreign investment by U.S. investors. The provisions provide that U.S. investors in controlled foreign corporations will be taxed currently on certain (tainted) undistributed income of such foreign corporations whether or not distributed.
Leave a Comment 474 weeks ago


View/Select our Current List of Tax Topics

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Previous PageNext Page

Contact Us Today