Amended 1966, 1969, 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514 renumbered section 884 of this title as this section.
- 1969 Pub. L. 91-172 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 Pub. L. 89-809 Pub. L. 89–809 redesignated former par. (1) as (6).
(1) For special provisions relating to foreign corporations carrying on an insurance business within the United States, see section 842.
Amended 1966
- 1966 Pub. L. 89-809 Pub. L. 89–809 redesignated par. (4) as (1). Former par. (1) redesignated (6).
(2) For rules applicable in determining whether any foreign corporation is engaged in trade or business within the United States, see section 864(b).
Amended 1966
- 1966 Pub. L. 89-809 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).
(3) For adjustment of tax in case of corporations of certain foreign countries, see section 896.
Amended 1966
- 1966 Pub. L. 89-809 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).
(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.
Amended 1966
- 1966 Pub. L. 89-809 Pub. L. 89–809 added pars. (4) and (5). Former par. (4) redesignated (1).
(5) For withholding at source of tax on income of foreign corporations, see section 1442.
Amended 1966
- 1966 Pub. L. 89-809 Pub. L. 89–809 added pars. (4) and (5). Former par. (4) redesignated (1).