# 26 U.S.C. § 885: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s885>. Cite pinpoints as 26 U.S.C. § 885(a)(1).

## § 885(1)

For special provisions relating to foreign corporations carrying on an insurance business within the United States, see section 842.

## § 885(2)

For rules applicable in determining whether any foreign corporation is engaged in trade or business within the United States, see section 864(b).

## § 885(3)

For adjustment of tax in case of corporations of certain foreign countries, see section 896.

## § 885(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.

## § 885(5)

For withholding at source of tax on income of foreign corporations, see section 1442.

## Connections

Cites: § 842 Foreign companies carrying on insurance business; § 864 Definitions and special rules; § 896 Adjustment of tax on nationals, residents, and corporations of certain foreign countries; § 906 Nonresident alien individuals and foreign corporations; § 1442 Withholding of tax on foreign corporations

Cited by: none

Derived from: 1939 § 236(b); 1939 § 237; 1939 § 238

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 283
- 1966-11-13: [Pub. L. 89-809](/26/act/89-809.md), 80 Stat. 1563
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 528
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2576