Partnertax.ai
Start free trial →

Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 885

Cross references

Official textgovinfo.govlast amended

# (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.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 873 · Deductions
  2. 874 · Allowance of deductions and credits
  3. 875 · Partnerships; beneficiaries of estates and trusts
  4. 876 · Alien residents of Puerto Rico, Guam, American Samoa, or the…
  5. 877 · Expatriation to avoid tax
  6. 877A · Tax responsibilities of expatriation
  7. 878 · Foreign educational, charitable, and certain other exempt…
  8. 879 · Tax treatment of certain community income in the case of…
  9. 881 · Tax on income of foreign corporations not connected with United…
  10. 882 · Tax on income of foreign corporations connected with United…
  11. 883 · Exclusions from gross income
  12. 884 · Branch profits tax
  13. 885 · Cross references
  14. 887 · Imposition of tax on gross transportation income of nonresident…
  15. 891 · Doubling of rates of tax on citizens and corporations of certain…
  16. 892 · Income of foreign governments and of international organizations
  17. 893 · Compensation of employees of foreign governments or international…
  18. 894 · Income affected by treaty
  19. 895 · Income derived by a foreign central bank of issue from…
  20. 896 · Adjustment of tax on nationals, residents, and corporations of…
  21. 897 · Disposition of investment in United States real property
  22. 898 · Taxable year of certain foreign corporations
  23. 901 · Taxes of foreign countries and of possessions of United States
  24. 902 · [§902. Repealed. Pub. L. 115–97, title I, §14301(a), Dec. 22,…
  25. 903 · Credit for taxes in lieu of income, etc., taxes
Full table of contents →