Subpart F Daniel Guidotti 14 years ago Subpart FA category of unearned income from a foreign source, which is presently taxed by the IRS regardless of whether or not it is sent back to the United States.Random Finance Terms for the Letter SStructured Portfolio StrategyStructured SettlementSubjectSubject to OpinionSubjective ProbabilitiesSubordinated Debenture BondSubordinated DebtSubordination ClauseSubpart FSubperiod ReturnRecommended for you:Structured Settlement Subjective Probabilities Subject to Opinion Subordination Clause