Home > Glossary

Subpart F Income

Subpart F income

Definition

A definition of income in the U.S. Tax Code as underwriting and investment income earned by an offshore insurer/reinsurer writing primarily U.S. risks. The definition has been extended to almost all the income earned by offshore insurers/reinsurers, even if not strictly on U.S. risks.

Related Products

Navigation

Social Media

User ID: Subscriber Status:Free