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Title 26, Internal Revenue CodeRelease 119-102

§885 Cross References

Title 26 › 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

Last updated Aug 21, 2026|Official source

Summary

Points to other tax rules for foreign corporations doing business in the United States. It directs you to rules on special treatment for foreign insurance companies (section 842), how to decide if a foreign company is engaged in U.S. trade or business (section 864(b)), tax adjustments for corporations of certain foreign countries (section 896), tax credits for foreign corporations with income connected to a U.S. trade or business (section 906), and withholding of tax on foreign corporations’ income (section 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

Aug 21, 2026

Release point: 119-102