
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC1443]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
    CHAPTER 3--WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN 
                              CORPORATIONS
 
        Subchapter A--Nonresident Aliens and Foreign Corporations
 
Sec. 1443. Foreign tax-exempt organizations


(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, 
Secs. 101(j)(22), 121(d)(2)(C), Dec. 30, 1969, 83 Stat. 528, 547; Pub. 
L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' in two places.
    1969--Pub. L. 91-172, Sec. 101(j)(22), designated existing 
provisions as subsec. (a) and added subsec. (b).
    Subsec. (a). Pub. L. 91-172, Sec. 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.

                  Section Referred to in Other Sections

    This section is referred to in section 7701 of this title.
