In general
The following amounts which are derived from a United States-owned foreign corporation and which would be treated as derived from sources outside the United States without regard to this subsection shall, for purposes of this section, be treated as derived from sources within the United States to the extent provided in this subsection:
(A) Any amount included in gross income under— (i) section 951(a) (relating to amounts included in gross income of United States shareholders), or (ii) section 1293 (relating to current taxation of income from qualified funds).
(B) Interest.
(C) Dividends.
(A)#
Any amount included in gross income under—
(i) section 951(a) (relating to amounts included in gross income of United States shareholders), or
(ii) section 1293 (relating to current taxation of income from qualified funds).
(A)(i)#
section 951(a) (relating to amounts included in gross income of United States shareholders), or
(A)(ii)#
section 1293 (relating to current taxation of income from qualified funds).
(B)#
Interest.
(C)#
Dividends.