http://www.irs.gov/irm/part4/irm_04-061-007.html controlled foreign corporation CFC (controlled foreign corporation) CFC’s subpart F Section 4.61.24 and 25 of the IRS CFC Audit Guide U.S. controlled foreign corporation (CFC) CFC’s subpart F U.S. controlled foreign corporation (CFC) U.S. controlled foreign corporation (CFC) United States’ CFC regime controlled foreign corporation