§ 1443. Foreign tax-exempt organizations

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 358 · 68A Stat. 358

   Enacted · 26 U.S.C. § 1443

   Aug. 16, 1954, ch. 736, 68A Stat. 358

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 358

2. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 § 101(j)(22) · 83 Stat. 487

   1. Amended · 26 U.S.C. § 1443

      Pub. L. 91–172, § 101(j)(22), designated existing provisions as subsec. (a)

   2. Added · 26 U.S.C. § 1443

      Pub. L. 91–172, § 101(j)(22), added subsec. (b)

   Source evidence

   Code amendment note
   Pub. L. 91–172, § 101(j)(22), designated existing provisions as subsec. (a) and added subsec. (b).

   Enacted provision · exact public law section
   (22) Section 1443 (relating to foreign tax-exempt organizations) is amended by— (A) inserting “(a) Income Subject to Section 511.—” before “In the case of”, and (B) adding subsection (b) to read as follows: “(b) Income Subject to Section 4948.— In the case of income of Ante, p. 518. 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 or his delegate.”

   Effective date note
   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.

3. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 § 121(d)(2)(C) · 83 Stat. 487

   Substituted · 26 U.S.C. § 1443(a)

   Pub. L. 91–172, § 121(d)(2)(C), substituted “income” for “rents” after “this chapter shall apply to”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 91–172, § 121(d)(2)(C), substituted “income” for “rents” after “this chapter shall apply to”.

   Enacted provision · exact public law section
   (C) Section 1443(a) (relating to withholding of tax on Ante, p 528. payments to foreign tax-exempt organizations) is amended by striking out “rents” and inserting in lieu thereof “income”.

   Effective date note
   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.

4. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 1443

   Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places

   Source evidence

   Code amendment note
   Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

4 of 5 references resolved to an enrolled provision · 1 partial