26 U.S.C. § 885 — Cross references
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 107 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
For special provisions relating to foreign corporations carrying on an insurance business within the United States, see section 842.
For rules applicable in determining whether any foreign corporation* is engaged in trade or business* within the United States, see section 864(b).
For adjustment of tax in case of corporations of certain foreign countries, see section 896.
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.
For withholding at source of tax on income of foreign corporations, see section 1442.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 283, § 884; Pub. L. 89–809, title I, § 104(m)(1), Nov. 13, 1966, 80 Stat. 1563; Pub. L. 91–172, title I, § 101(j)(21), Dec. 30, 1969, 83 Stat. 528; renumbered § 885, Pub. L. 99–514, title XII, § 1241(a), Oct. 22, 1986, 100 Stat. 2576.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1966Amended · Pub. L. 89-809 · 80 Stat. 1563
- 1969Amended · Pub. L. 91-172 · 83 Stat. 528
- 1986Amended · Pub. L. 99-514 · 100 Stat. 2576
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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