26 U.S.C. § 885 | Cross references

(1)

For special provisions relating to foreign corporations carrying on an insurance business within the United States, see section 842.

(2)

For rules applicable in determining whether any foreign corporation is engaged in trade or business within the United States, see section 864(b).

(3)

For adjustment of tax in case of corporations of certain foreign countries, see section 896.

(4)

For allowance of credit against the tax in case of a foreign corporation having income effectively connected with the conduct of a trade or business within the United States, see section 906.

(5)

For withholding at source of tax on income of foreign corporations, see section 1442.

Aug. 16, 1954, ch. 736 68A Stat. 283 Pub. L. 89–809, title I, § 104(m)(1)Nov. 13, 196680 Stat. 1563 Pub. L. 91–172, title I, § 101(j)(21)Dec. 30, 196983 Stat. 528 Pub. L. 99–514, title XII, § 1241(a)Oct. 22, 1986100 Stat. 2576(, , § 884; , , ; , , ; renumbered § 885, , , .)

Editorial Notes

Amendments

Pub. L. 99–514 section 884 of this title1986— renumbered as this section.

Pub. L. 91–1721969— redesignated pars. (2) to (6) as (1) to (5), respectively. Former par. (1), referring to section 512(a), was struck out.

Pub. L. 89–8091966—Par. (1). redesignated par. (4) as (1). Former par. (1) redesignated (6).

Pub. L. 89–809Par. (2). redesignated par. (3) as (2) and substituted “foreign corporations carrying on an insurance business within the United States, see section 842” for “foreign insurance companies, see subchapter L (sec. 801 and following)”. Former par. (2) redesignated (3).

Pub. L. 89–809Par. (3). redesignated former par. (2) as (3) and, in par. (3) as so redesignated, substituted “section 864(b)” for “section 871(c)”. Former par. (3) redesignated (2).

Pub. L. 89–809Pars. (4), (5). added pars. (4) and (5). Former par. (4) redesignated (1).

Pub. L. 89–809Par. (6). redesignated former par. (1) as (6).

Statutory Notes and Related Subsidiaries

Effective Date of 1969 Amendment

Pub. L. 91–172Dec. 31, 1969section 101(k)(2)(B) of Pub. L. 91–172 section 4940 of this titleAmendment by applicable to taxable years beginning after , see , set out as an Effective Date note under .

Effective Date of 1966 Amendment

Pub. L. 89–809Dec. 31, 1966section 104(n) of Pub. L. 89–809 section 11 of this titleAmendment by applicable with respect to taxable years beginning after , see , set out as a note under .