United States IRC sections
Statute section
IRC section 882
Tax on income of foreign corporations connected with United States business
Country
United States
Section
882
Updated
2026-05-01
Operative text
A foreign corporation engaged in trade or business within the United States is taxable on its taxable income that is effectively connected with the conduct of a trade or business within the United States.
Cross-references
26 U.S.C. 86426 U.S.C. 11
Related guides
Primary sources
- 26 U.S.C. section 882Verified 2026-05-01
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.