Title 26 — Internal Revenue CodeRelease 119-73not60
§885 Cross References
Title 26 › Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter N— Tax Based on Income From Sources Within or Without the United States › Part II— NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subpart B— Foreign Corporations › § 885
Summary
Lists related tax rules for foreign companies: insurers (sec. 842); when a company is doing business in the U.S. (sec. 864(b)); tax adjustments for certain countries (sec. 896); credits for U.S.-connected income (sec. 906); and withholding (sec. 1442).
Full Legal Text
Title 26, §885
Internal Revenue Code — Source: USLM XML via OLRC
(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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1986—Pub. L. 99–514 renumbered section 884 of this title as this section. 1969—Pub. L. 91–172 redesignated pars. (2) to (6) as (1) to (5), respectively. Former par. (1), referring to section 512(a), was struck out. 1966—Par. (1). Pub. L. 89–809 redesignated par. (4) as (1). Former par. (1) redesignated (6). Par. (2). Pub. L. 89–809 redesignated par. (3) as (2) and substituted “foreign corporations carrying on an insurance business within the United States, see section 842” for “foreign insurance companies, see subchapter L (sec. 801 and following)”. Former par. (2) redesignated (3). Par. (3). Pub. L. 89–809 redesignated former par. (2) as (3) and, in par. (3) as so redesignated, substituted “section 864(b)” for “section 871(c)”. Former par. (3) redesignated (2). Pars. (4), (5). Pub. L. 89–809 added pars. (4) and (5). Former par. (4) redesignated (1). Par. (6). Pub. L. 89–809 redesignated former par. (1) as (6).
Statutory Notes and Related Subsidiaries
Effective Date
of 1969 AmendmentAmendment by Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91–172, set out as an
Effective Date
note under section 4940 of this title.
Effective Date
of 1966 AmendmentAmendment by Pub. L. 89–809 applicable with respect to taxable years beginning after Dec. 31, 1966, see section 104(n) of Pub. L. 89–809, set out as a note under section 11 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 885
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60