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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter N— Tax Based on Income From Sources Within or Without the United States · § 885

§ 885. Cross references

393 words·~2 min read·/usc/title-26/section-885

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(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, § 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.)
Connections2 cite this · traces to 3
13 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 283
  • Pub. L. 89–809, title I, § 104(m)(1)
  • 80 Stat. 1563
  • Pub. L. 91–172, title I, § 101(j)(21)
  • 83 Stat. 528
  • Pub. L. 99–514, title XII, § 1241(a)
  • 100 Stat. 2576
  • Pub. L. 99–514
  • Pub. L. 91–172
  • Pub. L. 89–809
  • section 101(k)(2)(B) of Pub. L. 91–172
  • section 104(n) of Pub. L. 89–809
Citation graph
cites case law
§ 885
Cross references
U.S.C.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 283
Pub. L.Pub. L. 89–809, title I, § 104(m)(1)
Stat.80 Stat. 1563
Pub. L.Pub. L. 91–172, title I, § 101(j)(21)
Cites 16 · showing 8Cited by 2 across 1 source
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