§ 1443. Foreign tax-exempt organizations
(a)
Income subject to section
511
In the case of income of a foreign organization subject to the tax imposed by section
511, this chapter shall apply to income includible under section
512 in computing its unrelated business taxable income, but only to the extent and subject to such conditions as may be provided under regulations prescribed by the Secretary.
(b)
Income subject to section
4948
In the case of income of a foreign organization subject to the tax imposed by section
4948
(a), this chapter shall apply, except that the deduction and withholding shall be at the rate of 4 percent and shall be subject to such conditions as may be provided under regulations prescribed by the Secretary.