26 U.S.C. § 1443
Section 1443 · Foreign tax-exempt organizations
Amended 3 times on record
Applied in 1 court decisions — leading case 13 F. Supp. 619 - United States v. One Studebaker Commander 3 Coupé (1936)
Most recently applied in 13 F. Supp. 619 - United States v. One Studebaker Commander 3 Coupé (February 1936)
In the case of income of a foreign organization subject to the tax imposed by section 511, this chapter shall apply to income includible under section 512 in computing its unrelated business taxable income, but only to the extent and subject to such conditions as may be provided under regulations prescribed by the Secretary.
In the case of income of a foreign organization subject to the tax imposed by section 4948(a), this chapter shall apply, except that the deduction and withholding shall be at the rate of 4 percent and shall be subject to such conditions as may be provided under regulations prescribed by the Secretary.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places.
1969—Pub. L. 91–172, §101(j)(22), designated existing provisions as subsec. (a) and added subsec. (b).
Subsec. (a). Pub. L. 91–172, §121(d)(2)(C), substituted “income” for “rents” after “this chapter shall apply to”.
Effective Date of 1969 Amendment
Amendment by section 101(j)(22) of Pub. L. 91–172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title.
Amendment by section 121(d)(2)(C) of Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 121(g) of Pub. L. 91–172, set out as a note under section 511 of this title.
Cross References
Credits against tax, see section 33 of this title.
Itemized deductions, see section 164 of this title.