Title 26 — Internal Revenue Code
Subtitle A — Income Taxes
Chapter 3. Withholding of Tax on Nonresident Aliens and Foreign Corporations
12 sections
Subchapter A — Nonresident Aliens and Foreign Corporations
- 1441Withholding of tax on nonresident aliens
- 1442Withholding of tax on foreign corporations
- 1443Foreign tax-exempt organizations
- 1444Withholding on Virgin Islands source income
- 1445Withholding of tax on dispositions of United States real property interests
- 1446Withholding of tax on foreign partners’ share of effectively connected income