Dec 31, 1986 · 50 percent or more of its income is used (directly or indirectly) to meet liabilities to persons who are not residents of such foreign country or citizens or residents of the United States.

Dec 8, 2025 · Read any part from Code Section 884—determining branch profits tax. Access full-text code sections from the Internal Revenue Code (IRC) of 1986 on Tax Notes.

884 ... Pope Adrian III (or Hadrian III) Year 884 (DCCCLXXXIV) was a leap year starting on Wednesday of the Julian calendar.

Searchable text of the 26 USC 884 - Branch profits tax (US Code), including Notes, Amendments, and Table of Authorities

Section 884 consists of three main parts: a branch profits tax on certain earnings of a foreign corporation's U.S. trade or business; a branch-level interest tax on interest paid, or deemed paid, by …

PRINCIPAL PURPOSE(S): The completed form is used for transportation-in-kind of dependents within CONUS used as an authority to issue transportation requests in the absence of dependent travel …

Jan 1, 2024 · Internal Revenue Code § 884. Branch profits tax. (a) Imposition of tax.--In addition to the tax imposed by section 882 for any taxable year, there is hereby imposed on any foreign corporation …

The branch-related taxes of §884 are imposed with respect to three separate tax bases: (1) U.S. trade or business earnings and profits deemed to be repatriated by the foreign corporation (the “dividend …

Section 1241(e) of Pub. L. 99–514 provided that: ‘‘The amendments made by this section [enacting section 884 of this title, renumbering former section 884 as section 885 of this title, and amending …

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