CFR 26-1.881-2-2013
国内税收. 第1部分:所得税(续). 第1.881-2节:对不在美国进行商业活动的外国企业的征税.

Internal revenue. Part1:Income taxes (continued). Section1.881-2:Taxation of foreign corporations not engaged in U.S. business.

非常抱歉，我们暂时无法提供预览，您可以试试： 免费下载 CFR 26-1.881-2-2013 前三页，或者稍后再访问。

您也可以尝试购买此标准，
点击右侧 “购买” 按钮开始采购（由第三方提供）。

注意： 点击下载后，生成下载文件时间比较长，请耐心等待......

标准号

CFR 26-1.881-2-2013

发布

2013年

发布单位

US-CFR-file

当前最新

CFR 26-1.881-2-2013

 

 

适用范围

(a) Imposition of tax. (1) This section applies for purposes of determining the tax of a foreign corporation which at no time during the taxable year is engaged in trade or business in the United States. However, see also § 1.882–2 where such corporation has an election in effect for the taxable year in respect to real property income or receives interest on obligations of the United States. Except as otherwise provided in § 1.871–12, a foreign corporation to which this section applies is not subject to the tax imposed by section 11 or section 1201(a) but, pursuant to the provisions of section 881(a), is liable to a flat tax of 30 percent upon the aggregate of the amounts determined under paragraphs (b) and (c) of this section which are received during the taxable year from sources within the United States. Except as specifically provided in such paragraphs, such amounts do not include gains from the sale or exchange of property. To determine the source of such amounts, see sections 861 through 863, and the regulations thereunder.

CFR 26-1.881-2-2013相似标准

推荐