### Question
Can you define what foreign personal holding company income means?


### Answer
**Foreign personal holding company income** is defined as the following in *26 U.S.C. § 954*:

> the portion of the gross income which consists of:


#### (A) Dividends, etc

#### Citation:
  - *26 U.S.C. § 954*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart F-Controlled Foreign Corporations**

