1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 3
  5. subchapter A
  6. § 1443

View all text of Subchapter A [§ 1441 - § 1446]

§ 1443. Foreign tax-exempt organizations
(a) Income subject to section 511
(b) Income subject to section 4948
(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.)

CITE AS: 26 USC 1443