26 USC 884
§ 884 - Branch profits tax
- § 884 - Branch profits tax
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter N— Tax Based on Income From Sources Within or Without the United States
- Notes
- Editorial Notes
- References in Text
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1996 Amendment
- Effective Date of 1988 Amendment
- Effective Date
- Determination of Earnings and Profits of Foreign Corporations
- Applicability of Certain Amendments by Pub. L. 99–514 in Relation to Treaty Obligations of United States