26 U.S.C. § 1443
Foreign tax-exempt organizations
# (a) Income subject to section 511
In the case of income of a foreign organization subject to the tax imposed by section 511, this chapter shall apply to income includible under section 512 in computing its unrelated business taxable income, but only to the extent and subject to such conditions as may be provided under regulations prescribed by the Secretary.
# (b) Income subject to section 4948
In the case of income of a foreign organization subject to the tax imposed by section 4948(a), this chapter shall apply, except that the deduction and withholding shall be at the rate of 4 percent and shall be subject to such conditions as may be provided under regulations prescribed by the Secretary.
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Cited by 7
- 26 CFR § 1.1441-1 — Requirement for the deduction and withholding of tax on payments to foreign persons.
- 26 CFR § 1.1441-7 — General provisions relating to withholding agents.
- 26 CFR § 1.1443-1 — Foreign tax-exempt organizations.
- 26 CFR § 1.1446-0 — Table of contents.
- 26 CFR § 1.1446-3 — Time and manner of calculating and paying over the 1446 tax.
- 26 CFR § 301.6241-6 — Coordination with other chapters of the Internal Revenue Code.
- 26 CFR § 53.4948-1 — Application of taxes and denial of exemption with respect to certain foreign organizations.
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