§ 885. Cross references

• (1) For special provisions relating to foreign corporations carrying on an insurance business within the United States, see section 842.
• (2) For rules applicable in determining whether any foreign corporation is engaged in trade or business within the United States, see section 864(b).
• (3) For adjustment of tax in case of corporations of certain foreign countries, see section 896.
• (4) For allowance of credit against the tax in case of a foreign corporation having income effectively connected with the conduct of a trade or business within the United States, see section 906.
• (5) For withholding at source of tax on income of foreign corporations, see section 1442.