# 26 U.S.C. § 1443: Foreign tax-exempt organizations

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s1443>. Cite pinpoints as 26 U.S.C. § 1443(a)(1).

## § 1443(a) Income subject to section 511

In the case of income of a foreign organization subject to the tax imposed by section 511, this chapter shall apply to income includible under section 512 in computing its unrelated business taxable income, but only to the extent and subject to such conditions as may be provided under regulations prescribed by the Secretary.

## § 1443(b) Income subject to section 4948

In the case of income of a foreign organization subject to the tax imposed by section 4948(a), this chapter shall apply, except that the deduction and withholding shall be at the rate of 4 percent and shall be subject to such conditions as may be provided under regulations prescribed by the Secretary.

## Regulations

- [Treas. Reg. § 1.1443-1](/26/reg/1.1443-1.md): Foreign tax-exempt organizations. (interprets § 1443)

## Forms named in the regulations

- [Form 1042](https://www.irs.gov/pub/irs-pdf/f1042.pdf)
- [Form 1042-S](https://www.irs.gov/pub/irs-pdf/f1042s.pdf)

## Final rules

- [70 FR 28702](https://www.federalregister.gov/documents/2005/05/18/05-9424/section-1446-regulations-withholding-on-effectively-connected-taxable-income-allocable-to-foreign) (2005): Section 1446 Regulations; Withholding on Effectively-Connected Taxable Income Allocable to Foreign Partners
- [64 FR 73408](https://www.federalregister.gov/documents/1999/12/30/99-33515/general-revision-of-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to) (1999): General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Parts 1 and 35a and of Certain Regulations Under Income Tax Treaties
- [63 FR 72183](https://www.federalregister.gov/documents/1998/12/31/98-34359/general-revision-of-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to) (1998): General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Parts 1 and 35a and of Certain Regulations Under Income Tax Treaties
- [62 FR 53387](https://www.federalregister.gov/documents/1997/10/14/97-25998/general-revision-of-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to) (1997): General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Part 35a and of Certain Regulations Under Income Tax Treaties

## Connections

Cites: § 511 Imposition of tax on unrelated business income of charitable, etc., organizations; § 512 Unrelated business taxable income; § 4948 Application of taxes and denial of exemption with respect to certain foreign organizations

Cited by: none

Derived from: 1939 § 143(h)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 358
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 528
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834