| 释义 |
Subpart F Subpart FSpecial category of foreign-source "unearned" income that is currently taxed by the IRS whether or not it is remitted to the USSubpart FIn U.S. taxation, income from foreign subsidiaries of American companies. Income under subpart F is subject to taxation even if it is not repatriated into the United States. Interestingly, subpart F income also includes the amount of money the subsidiary paid in bribes to foreign officials. |