26 U.S.C. § 885
§ 885. Cross references
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed October 22, 1986 by the Tax Reform Act of 1986.
Every change, newest first (4)
- October 22, 1986Tax Reform Act of 1986
- December 30, 1969Tax Reform Act of 1969
- November 13, 1966Public Law 89-809
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.