https://www.law.cornell.edu/uscode/text/42/chapter-6A/subchapter-XXIV/part-F/subpart-iii
ucodechapterxxivpart
https://www.dol.gov/agencies/oalj/PUBLIC/BLACK_LUNG/REFERENCES/REGULATIONS/20_727A
c fru
https://www.china-briefing.com/news/subpart-f-limitations-to-the-deferral-of-u-s-taxation-for-fies/
The U.S. Internal Revenue Service Code provisions embodied in Subpart F are designed to limit the deferral of U.S. income tax on earnings from abroad.
subpart flimitationsdeferraltaxation
https://www.dol.gov/agencies/oalj/PUBLIC/BLACK_LUNG/REFERENCES/REGULATIONS/20_718A
c fru