https://en.wikipedia.org/wiki/Controlled_foreign_corporation Subpart F Subpart F Subpart F Subpart F income Subpart F income Subpart F controlled foreign corporations Controlled Foreign Corporation (CFC) English controlled foreign corporation Subpart F サブパート・エフ Controlled Foreign Corporation regime CFC CFC en.wikipedia.org/wiki/Controlle… Controlled foreign corporation controlled foreign corporations Subpart F https://en.wikipedia.org/wiki/Controlled_foreign_corporation Wikipedia article Subpart F income controlled foreign corporations Wikipedia article sub-part “f” income サブパート・エフ Subpart F income controlled foreign corporation (CFC) rules sub-part “f” income Subpart F controlled foreign corporation controlled foreign corporation controlled foreign corporation