26 U. S. Code § 881 - Tax on income of foreign corporations not . . . 26 U S Code § 881 - Tax on income of foreign corporations not connected with United States business U S Code Notes prev | next (a) Imposition of tax Except as provided in subsection (c), there is hereby imposed for each taxable year a tax of 30 percent of the amount received from sources within the United States by a foreign corporation as—
§881. Tax on income of foreign corporations not connected with . . . - House Tax on income of foreign corporations not connected with United States business Except as provided in subsection (c), there is hereby imposed for each taxable year a tax of 30 percent of the amount received from sources within the United States by a foreign corporation as-
Code Sec. 881 | Tax Notes Except as provided in subsection (c), there is hereby imposed for each taxable year a tax of 30 percent of the amount received from sources within the United States by a foreign corporation as--
eCFR :: 26 CFR 1. 881-1 -- Manner of taxing foreign corporations. Any income derived by that foreign corporation from sources within the United States which is not effectively connected for the taxable year with the conduct of a trade or business in the United States is taxable as provided in section 881 (a) and § 1 882-1
881 - U. S. Code Title 26. Internal Revenue Code - FindLaw Internal Revenue Code § 881 Tax on income of foreign corporations not connected with United States business - last updated January 01, 2024 | https: codes findlaw com us title-26-internal-revenue-code 26-usc-sect-881
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