Subpart F income
Subpart F income is a definition of income in the US Tax Code as underwriting and investment income earned by an offshore insurer/reinsurer writing primarily US risks.
Subpart F income
Subpart F income is a definition of income in the US Tax Code as underwriting and investment income earned by an offshore insurer/reinsurer writing primarily US risks.
Additional Information
The definition has been extended to almost all the income earned by offshore insurers/reinsurers, even if not strictly on US risks.
