26 USC § 885 - Cross references

---
identifier: "/us/usc/t26/s885"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 885 - Cross references"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "885"
section_name: "Cross references"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "N"
subchapter_name: "Tax Based on Income From Sources Within or Without the United States"
part_number: "II"
part_name: "NONRESIDENT ALIENS AND FOREIGN CORPORATIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---


# § 885. Cross references

**(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 Credit**: (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.)

## Editorial Notes

### Amendments

1986— renumbered  as this section.

1969— redesignated pars. (2) to (6) as (1) to (5), respectively. Former par. (1), referring to section 512(a), was struck out.

1966—Par. (1).  redesignated par. (4) as (1). Former par. (1) redesignated (6).

Par. (2).  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).

Par. (3).  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).

Pars. (4), (5).  added pars. (4) and (5). Former par. (4) redesignated (1).

Par. (6).  redesignated former par. (1) as (6).

## Statutory Notes and Related Subsidiaries

### Effective Date of 1969 Amendment

Amendment by  applicable to taxable years beginning after , see , set out as an Effective Date note under .

### Effective Date of 1966 Amendment

Amendment by  applicable with respect to taxable years beginning after , see , set out as a note under .