26 U.S. Code § 885 - Cross references

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(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.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 283, § 884; Pub. L. 89–809, title I, § 104(m)(1),Nov. 13, 1966, 80 Stat. 1563; Pub. L. 91–172, title I, § 101(j)(21),Dec. 30, 1969, 83 Stat. 528; renumbered § 885,Pub. L. 99–514, title XII, § 1241(a),Oct. 22, 1986, 100 Stat. 2576.)
Amendments

1986—Pub. L. 99–514renumbered section 884 of this title as this section.
1969—Pub. L. 91–172redesignated 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. 89–809redesignated par. (4) as (1). Former par. (1) redesignated (6).
Par. (2). Pub. L. 89–809redesignated 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. 89–809redesignated 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. 89–809added pars. (4) and (5). Former par. (4) redesignated (1).
Par. (6). Pub. L. 89–809redesignated former par. (1) as (6).
Effective Date of 1969 Amendment

Amendment by Pub. L. 91–172applicable to taxable years beginning after Dec. 31, 1969, see section 101(k)(2)(B) ofPub. L. 91–172, set out as an Effective Date note under section 4940 of this title.
Effective Date of 1966 Amendment

Amendment by Pub. L. 89–809applicable with respect to taxable years beginning after Dec. 31, 1966, see section 104(n) ofPub. L. 89–809, set out as a note under section 11 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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