Internal Revenue Code · 26 U.S.C.
§ 1443. Foreign tax-exempt organizations
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 1443
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- December 30, 1969 by Pub. L. 91–172
- Last amended
- October 4, 1976 by Pub. L. 94–455
- Amendments
- 1 dated changes in the source credit
- Length
- 2 subsections · 157 words · about 1 min to read
- Cross-references
- cites 3; cited by 0 Code sections and 4 other regulations
- Regulations
- 1 issued under this section
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.
(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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 1443
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 3 other sections
- § 511 Imposition of tax on unrelated business income of charitable, etc., organizations
- § 512 Unrelated business taxable income
- § 4948 Application of taxes and denial of exemption with respect to certain foreign organizations
Cited in 4 regulations not issued under it
- § 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons.
- § 1.1441-7 General provisions relating to withholding agents.
- § 53.4948-1 Application of taxes and denial of exemption with respect to certain foreign organizations.
- § 301.6241-6 Coordination with other chapters of the Internal Revenue Code.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 94–455
- Enacted by Pub. L. 91–172Parts changed in 1969: (a)
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 3 WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
- Subchapter A Nonresident Aliens and Foreign Corporations
Nearby sections
- § 1441 Withholding of tax on nonresident aliens
- § 1442 Withholding of tax on foreign corporations
- § 1443 Foreign tax-exempt organizations
- § 1444 Withholding on Virgin Islands source income
- § 1445 Withholding of tax on dispositions of United States real property interests
- § 1446 Withholding of tax on foreign partners’ share of effectively connected income
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
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”.
Statutory Notes and Related Subsidiaries
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.