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IRC section 881(a): 30 percent tax on US-source royalties and other fixed income of foreign corporations, United States (federal)

1 record was read from this source, dated 18 Oct 2026.

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Last checked 18 Oct 2026

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Records read from this source
Record	Kind	As stated	Dated
IRC section 881(a): 30 percent tax on US-source royalties and other fixed income of foreign corporations (26 U.S.C. 881(a)(1))	Law or ruling	A holder that is a foreign company owes a flat 30 percent US tax on US-source…	18 Oct 2026