§ 885 Cross references
(1) For special provisions relating to foreign corporations carrying on an insurance business within the United States, see section .
(2) For rules applicable in determining whether any foreign corporation is engaged in trade or business within the United States, see section .
(3) For adjustment of tax in case of corporations of certain foreign countries, see section .
(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 .
(5) For withholding at source of tax on income of foreign corporations, see section .
(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.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 885