26 U.S.C. § 885
EDITORIAL NOTES
AMENDMENTS1986-Pub. L. 99-514 renumbered section 884 of this title as this section.1969-Pub. L. 91-172 redesignated pars. (2) to (6) as (1) to (5), respectively. Former par. (1), referring to section 512(a), was struck out. 1966-Par. (1). Pub. L. 89-809 redesignated par. (4) as (1). Former par. (1) redesignated (6).Par. (2). Pub. L. 89-809 redesignated par. (3) as (2) and substituted "foreign corporations carrying on an insurance business within the United States, see section 842" for "foreign insurance companies, see subchapter L (sec. 801 and following)". Former par. (2) redesignated (3).Par. (3). Pub. L. 89-809 redesignated former par. (2) as (3) and, in par. (3) as so redesignated, substituted "section 864(b)" for "section 871(c)". Former par. (3) redesignated (2).Pars. (4), (5). Pub. L. 89-809 added pars. (4) and (5). Former par. (4) redesignated (1).Par. (6). Pub. L. 89-809 redesignated former par. (1) as (6).
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91-172 applicable to taxable years beginning after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91-172, set out as an Effective Date note under section 4940 of this title.
EFFECTIVE DATE OF 1966 AMENDMENT Amendment by Pub. L. 89-809 applicable with respect to taxable years beginning after Dec. 31, 1966, see section 104(n) of Pub. L. 89-809, set out as a note under section 11 of this title.
- corporation
- The term "corporation" includes associations, joint-stock companies, and insurance companies.
- trade or business
- The term "trade or business" includes the performance of the functions of a public office.