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26 U.S.C. § 883 — Exclusions from gross income
Federal law — U.S. Code and appendices · legal_authorities
**(a) Income of foreign corporations from ships and aircraft** The following items shall not be included in gross income of a foreign corporation, and shall be exempt from taxation under this subtitle:
(1) **Ships operated by certain foreign corporations** — Gross income derived by a corporation organized in a foreign country from the international operation of a ship or ships if such foreign country grants an equivalent exemption to corporations organized in the United States.
(2) **Aircraft operated by certain foreign corporations** — Gross income derived by a corporation organized in a foreign country from the international operation of aircraft if such foreign country grants an equivalent exemption to corporations organized in the United States.
(3) **Railroad rolling stock of foreign corporations** — Earnings derived from payments by a common carrier for the use on a temporary basis (not expected to exceed a total of 90 days in any taxable year) of railroad rolling stock owned by a corporation of a foreign country which grants an equivalent exemption to corporations organized in the United States.
(4) **Special rules** — The rules of paragraphs (6), (7), and (8) of section 872(b) shall apply for purposes of this subsection.
(5) **Special rule for countries which tax on residence basis** — For purposes of this subsection, there shall not be taken into account any failure of a foreign country to grant an exemption to a corporation organized in the United States if such corporation is subject to tax by such foreign country on a residence basis pursuant to provisions of foreign law which meets such standards (if any) as the Secretary may prescribe.
**(b) Earnings derived from communications satellite system** The earnings derived from the ownership or operation o
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Source location: Title 26, Chapter 1, § 883; chapter-001-normal-taxes-and-surtaxes.md
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**(a) Income of foreign corporations from ships and aircraft** The following items shall not be included in gross income of a foreign corporation, and shall be exempt from taxation under this subtitle:
(1) **Ships operated by certain foreign corporations** — Gross income derived by a corporation organized in a foreign country from the international operation of a ship or ships if such foreign country grants an equivalent exemption to corporations organized in the United States.
(2) **Aircraft operated by certain foreign corporations** — Gross income derived by a corporation organized in a foreign country from the international operation of aircraft if such foreign country grants an equivalent exemption to corporations organized in the United States.
(3) **Railroad rolling stock of foreign corporations** — Earnings derived from payments by a common carrier for the use on a temporary basis (not expected to exceed a total of 90 days in any taxable year) of railroad rolling stock owned by a corporation of a foreign country which grants an equivalent exemption to corporations organized in the United States.
(4) **Special rules** — The rules of paragraphs (6), (7), and (8) of section 872(b) shall apply for purposes of this subsection.
(5) **Special rule for countries which tax on residence basis** — For purposes of this subsection, there shall not be taken into account any failure of a foreign country to grant an exemption to a corporation organized in the United States if such corporation is subject to tax by such foreign country on a residence basis pursuant to provisions of foreign law which meets such standards (if any) as the Secretary may prescribe.
**(b) Earnings derived from communications satellite system** The earnings derived from the ownership or operation of a communications satellite system by a foreign entity designated by a foreign government to participate in such ownership or operation shall be exempt from taxation under this subtitle, if the United States, through its designated entity, participates in such system pursuant to the Communications Satellite Act of 1962 ([47 U.S.C. 701](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title47-section701&num=0&edition=prelim) and following).
**(c) Treatment of certain foreign corporations**
(1) **In general** — Paragraph (1) or (2) of subsection (a) (as the case may be) shall not apply to any foreign corporation if 50 percent or more of the value of the stock of such corporation is owned by individuals who are not residents of such foreign country or another foreign country meeting the requirements of such paragraph.
(2) **Treatment of controlled foreign corporations** — Paragraph (1) shall not apply to any foreign corporation which is a controlled foreign corporation (as defined in section 957(a)).
(3) **Special rules for publicly traded corporations**
(A) *Exception* — Paragraph (1) shall not apply to any corporation which is organized in a foreign country meeting the requirements of paragraph (1) or (2) of subsection (a) (as the case may be) and the stock of which is primarily and regularly traded on an established securities market in such foreign country, another foreign country meeting the requirements of such paragraph, or the United States.
(B) *Treatment of stock owned by publicly traded corporation* — Any stock in another corporation which is owned (directly or indirectly) by a corporation meeting the requirements of subparagraph (A) shall be treated as owned by individuals who are residents of the foreign country in which the corporation meeting the requirements of subparagraph (A) is organized.
(4) **Stock ownership through entities** — For purposes of paragraph (1), stock owned (directly or indirectly) by or for a corporation, partnership, trust, or estate shall be treated as being owned proportionately by its shareholders, partners, or beneficiaries. Stock considered to be owned by a person by reason of the application of the preceding sentence shall, for purposes of applying such sentence, be treated as actually owned by such person.
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
#### Codification
Section, Pub. L. 87–624, title I, § 102, Aug. 31, 1962, 76 Stat. 419, which related to Congressional declaration of policy and purpose, ceased to be effective Apr. 15, 2005, pursuant to [section 765d(4) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title47-section765d/4&num=0&edition=prelim).
#### Short Title of 2003 Amendment
Pub. L. 108–39, § 1, June 30, 2003, 117 Stat. 835, provided that: “This Act [amending [section 763 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title47-section763&num=0&edition=prelim)] may be cited as the ‘ORBIT Technical Corrections Act of 2003’.”
#### Short Title of 2000 Amendment
Pub. L. 106–180, § 1, Mar. 17, 2000, 114 Stat. 48, provided that: “This Act [enacting subchapter VI of this chapter] may be cited as the ‘Open-market Reorganization for the Betterment of International Telecommunications Act’ or the ‘ORBIT Act’.”
#### Short Title
Pub. L. 87–624, title I, § 101, Aug. 31, 1962, 76 Stat. 419, provided that: “This Act [enacting this chapter] may be cited as the ‘Communications Satellite Act of 1962’.”
Pub. L. 87–624, title V, § 501, as added by Pub. L. 95–564, Nov. 1, 1978, 92 Stat. 2392, provided that: “This title [enacting subchapter V of this chapter] may be cited as the ‘International Maritime Satellite Telecommunications Act’.”
#### Stylistic Consistency
Pub. L. 103–414, title III, § 303(f), Oct. 25, 1994, 108 Stat. 4296, provided that: “The Communications Act of 1934 [[47 U.S.C. 151](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title47-section151&num=0&edition=prelim) et seq.] and the Communications Satellite Act of 1962 [[47 U.S.C. 701](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title47-section70
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** In the case of a nonresident alien individual, except where the context clearly indicates otherwise, gross income includes only—
(1) gross income which is derived from sources within the United States and which is not effectively connected with the conduct of a trade or business within the United States, and
(2) gross income which is effectively connected with the conduct of a trade or business within the United States.
**(b) Exclusions** The following items shall not be included in gross income of a nonresident alien individual, and shall be exempt from taxation under this subtitle:
(1) **Ships operated by certain nonresidents** — Gross income derived by an individual resident of a foreign country from the international operation of a ship or ships if such foreign country grants an equivalent exemption to individual residents of the United States.
(2) **Aircraft operated by certain nonresidents** — Gross income derived by an individual resident of a foreign country from the international operation of aircraft if such foreign country grants an equivalent exemption to individual residents of the United States.
(3) **Compensation of participants in certain exchange or training programs** — Compensation paid by a foreign employer to a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), or (Q) of section 101(a)(15) of the Immigration and Nationality Act, as amended. For purposes of this paragraph, the term “foreign employer” means—
(A) a nonresident alien individual, foreign partnership, or foreign corporation, or
(B) an office or place of business maintained in a foreign country or in a possession of the United States by a domestic corporation, a domestic
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Allocation under regulations** Items of gross income, expenses, losses, and deductions, other than those specified in sections 861(a) and 862(a), shall be allocated or apportioned to sources within or without the United States, under regulations prescribed by the Secretary. Where items of gross income are separately allocated to sources within the United States, there shall be deducted (for the purpose of computing the taxable income therefrom) the expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income. The remainder, if any, shall be included in full as taxable income from sources within the United States.
**(b) Income partly from within and partly from without the United States** In the case of gross income derived from sources partly within and partly without the United States, the taxable income may first be computed by deducting the expenses, losses, or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income; and the portion of such taxable income attributable to sources within the United States may be determined by processes or formulas of general apportionment prescribed by the Secretary. Gains, profits, and income—
(1) from services rendered partly within and partly without the United States,
(2) from the sale or exchange of inventory property (within the meaning of section 865(i)(1)) produced (in whole or in part) by the taxpayer within and sold or exchanged without the United States, or produced (in whole or in part) by the taxpayer without and sold or exch
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Gross income from sources within United States** The following items of gross income shall be treated as income from sources within the United States:
(1) **Interest** — Interest from the United States or the District of Columbia, and interest on bonds, notes, or other interest-bearing obligations of noncorporate residents or domestic corporations not including—
(A) interest—
(i) on deposits with a foreign branch of a domestic corporation or a domestic partnership if such branch is engaged in the commercial banking business, and
(ii) on amounts satisfying the requirements of subparagraph (B) of section 871(i)(3) which are paid by a foreign branch of a domestic corporation or a domestic partnership, and
(B) in the case of a foreign partnership, which is predominantly engaged in the active conduct of a trade or business outside the United States, any interest not paid by a trade or business engaged in by the partnership in the United States and not allocable to income which is effectively connected (or treated as effectively connected) with the conduct of a trade or business in the United States.
(2) **Dividends** — The amount received as dividends—
(A) from a domestic corporation, or
(B) from a foreign corporation unless less than 25 percent of the gross income from all sources of such foreign corporation for the 3-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was effectively connected (or treated as effectively connected other than income described in section 884(d)(2)) with the conduct of a trade or business within the United States; but only in an amount which bears the same ratio to such dividends as the gross in
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
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Federal law — U.S. Code and appendices · legal_authorities
Page 2086
TITLE 26—INTERNAL REVENUE CODE
§ 883
Pub. L. 95–600, set out as a note under section 11 of this
title.
EFFECTIVE DATE OF 1966 AMENDMENT
Amendment by Pub. L. 89–809 applicable with respect
to taxable years beginning after Dec. 31, 1966, see sec-
tion 104(n) of Pub. L. 89–809, set out as a note under sec-
tion 11 of this title.
APPLICABILITY
OF CERTAIN AMENDMENTS
BY PUB. L.
99–514
IN
RELATION
TO
TREATY
OBLIGATIONS
OF
UNITED STATES
For
applicability
of
amendment
by
section
701(e)(4)(F) of Pub. L. 99–514 notwithstanding any trea-
ty obligation of the United States in effect on Oct. 22,
1986, with provision that for such purposes any amend-
ment by title I of Pub. L. 100–647 be treated as if it had
been included in the provision of Pub. L. 99–514 to
which such amendment relates, see section 1012(aa)(2),
(4) of Pub. L. 100–647, set out as a note under section 861
of this title.
§ 883. Exclusions from gross income
(a) Income of foreign corporations from ships
and aircraft
The following items shall not be included in
gross income of a foreign corporation, and shall
be exempt from taxation under this subtitle:
(1) Ships operated by certain foreign corpora-
tions
Gross income derived by a corporation orga-
nized in a foreign country from the inter-
national operation of a ship or ships if such
foreign country grants an equivalent exemp-
tion to corporations organized in the United
States.
(2) Aircraft operated by certain foreign cor-
porations
Gross income derived by a corporation orga-
nized in a foreign country from the inter-
national operation of aircraft if such foreign
country grants an equivalent exemption to
corporations organized in the United States.
(3) Railroad rolling stock of foreign corpora-
tions
Earnings derived from
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 883
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Federal law — U.S. Code and appendices · legal_authorities
Page 352
TITLE 47—TELECOMMUNICATIONS
§ 646
(b) Other funds
The Commission may recover costs associated
with this subchapter under section 159 of this
title to the extent provided for in an appropria-
tion Act, as required under subsection (a) of that
section.
(June 19, 1934, ch. 652, title VIII, § 805, as added
Pub. L. 116–130, § 2, Mar. 23, 2020, 134 Stat. 238.)
§ 646. Other provisions
(a) OMB
Notwithstanding any other provision of law,
the initial rule making required under section
642(a)(1) of this title shall be exempt from review
by the Office of Management and Budget.
(b) PRA
Subchapter I of chapter 35 of title 44 (com-
monly known as the ‘‘Paperwork Reduction
Act’’) shall not apply to any rule making or
other action by the Commission required under
this subchapter.
(c) Execution of responsibilities
Except, with respect to an entity that is not
the Universal Service Administrative Company,
as provided in section 642(a)(2)(B) of this title,
section 642(b)(1)(A)(ii) of this title, and sub-
sections (c), (d), and (e) of section 644 of this
title, the Commission—
(1) including the offices of the Commission,
shall carry out the responsibilities assigned to
the Commission under this subchapter; and
(2) may not delegate any of the responsibil-
ities assigned to the Commission under this
subchapter to any third party, including the
Universal Service Administrative Company.
(d) Reporting
Each fiscal year, the Commission shall submit
to the Committee on Commerce, Science, and
Transportation of the Senate and the Com-
mittee on Energy and Commerce of the House of
Representatives a report that summarizes the
implementation of this subchapter and associ-
ated enforcement activities conducted during
the previous fiscal year.
(e) Rule of const
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