§ 1443. Foreign tax-exempt organizations

279 words·~1 min read·/usc/title-26/section-1443

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(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.

(Aug. 16, 1954, ch. 736, 68A Stat. 358; Pub. L. 91–172, title I, §§ 101(j)(22), 121(d)(2)(C), Dec. 30, 1969, 83 Stat. 528, 547; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

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Aug. 16, 1954, ch. 736
68A Stat. 358
Pub. L. 91–172, title I
83 Stat. 528
Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
90 Stat. 1834
Pub. L. 94–455
Pub. L. 91–172, § 101(j)(22)
Pub. L. 91–172, § 121(d)(2)(C)
section 101(j)(22) of Pub. L. 91–172
section 101(k)(1) of Pub. L. 91–172
section 121(d)(2)(C) of Pub. L. 91–172
section 121(g) of Pub. L. 91–172

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cites case law

§ 1443

Foreign tax-exempt organizations

U.S.C.§ 4940

U.S.C.§ 511

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 358

Pub. L.Pub. L. 91–172, title I

Stat.83 Stat. 528

Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)

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