U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 3— WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter Subchapter A— Nonresident Aliens and Foreign Corporations

26 U.S.C. § 1443

Foreign tax-exempt organizations

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(a) Income subject to section 511

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.

(b) Income subject to section 4948

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 358; Pub. L. 91–172, title I, §§ 101(j)(22), 121(d)(2)(C), Dec. 30, 1969, 83 Stat. 528, 547; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)Editorial NotesAmendments

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”.

Statutory Notes and Related SubsidiariesEffective 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.

Notes of Decisions
Cited in 1 case, 1936–1936 · leading case: United States v. One Studebaker Commander 3 Coupé, 13 F. Supp. 619 (S.D. Iowa 1936).
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United States v. One Studebaker Commander 3 Coupé, 13 F. Supp. 619 (S.D. Iowa 1936). “Code (see 26 U.S.C.A. § 1443 ). On December 3, 1935, the Federal Motor Finance Company filed a petition of intervention praying that said automobile be relieved from forfeiture under the provisions of the Act of Congress approved August 27, 1935, § 204, section 40a, tit.”
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