26 U.S. Code Part II, Subpart B - Foreign Corporations

Sec. 881. Tax on income of foreign corporations not connected with United States business. 882. Tax on income of foreign corporations connected with United States business. 883. Exclusions from gross income. 884. Branch profits tax. 885. Cross references.
Amendments

1986—Pub. L. 99–514, title XII, § 1241(d),Oct. 22, 1986, 100 Stat. 2580, added item 884 and redesignated former item 884 as 885.
1966—Pub. L. 89–809, title I, § 104(b)(3),Nov. 13, 1966, 80 Stat. 1557, substituted “Tax on income of foreign corporations not connected with United States business” for “Tax on foreign corporations not engaged in business in United States” in item 881, and “Tax on income of foreign corporations connected with United States business” for “Tax on resident foreign corporations” in item 882.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

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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