How to Use subpart in a Sentence
subpart
noun-
So long as the charging station is built in your lot, the various requirements of Civil 4745(f), including subpart 4, would not apply to you.
—Kelly G. Richardson, Oc Register, 5 Dec. 2025
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Hursh’s attorneys, State Farm complained, were seeking materials on 30 topics, with 101 subparts, covering 15 years of State Farm history.
—J.c. Hallman, Oklahoma Watch, 31 Mar. 2026
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Because of the way the subpart F rules operate, distributions of earnings from a CFC to a related CFC typically will not be attributable to subpart F income.
—Carrie Brandon Elliot, Forbes.com, 2 Sep. 2025
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Interest This section applies to determine the extent to which interest is attributable or properly allocable to income of the related person that is neither subpart F income nor ECI.
—Carrie Brandon Elliot, Forbes.com, 2 Sep. 2025
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Rents and Royalties These rules apply to determine the extent to which rents and royalties are attributable or properly allocable to income of the related person that is neither subpart F income nor ECI.
—Carrie Brandon Elliot, Forbes.com, 2 Sep. 2025
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The permanent extension ensures that applicable income would remain subject to the net CFC taxable income (NCTI, formerly GILTI) rules rather than the subpart F income rules.
—Carrie Brandon Elliot, Forbes.com, 2 Sep. 2025
Some of these examples are programmatically compiled from various online sources to illustrate current usage of the word 'subpart.' Any opinions expressed in the examples do not represent those of Merriam-Webster or its editors. Send us feedback about these examples.
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