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is not effectively connected income to the recipient. Section
1441(a) provides that any person "having the control, receipt,
custody, disposal, or payment of any of the items of income
specified in * * * [section 1441](b) (to the extent that any of
such items constitutes gross income from sources within the
United States), of any nonresident alien individual" must deduct
and withhold from such income a tax of 30 percent of the amount
of such income. The income items specified in section 1441(b)
include, inter alia, dividends. Section 1461 imposes liability
for the tax due on every person required to deduct and to
withhold the tax imposed pursuant to section 1441(a).
Section 7701(a)(1) provides that the term "person" means and
includes "an individual, a trust, estate, partnership,
association, company or corporation." Sec. 7701(a)(16) provides
that the term "withholding agent" means "any person required to
deduct and withhold any tax under the provisions of section 1441,
1442, 1443, or 1461." The regulations promulgated pursuant to
section 1441 provide:
For purposes of chapter 3 of the Code, the term
"withholding agent" means any person who pays or causes
to be paid an item of income specified in � 1.1441-2 to
(or to the agent of) a nonresident alien individual, a
foreign partnership, a nonresident alien or foreign
fiduciary of a trust or estate, or a foreign
corporation, and who is required to withhold tax under
sections 1441, 1442, 1443, or 1451 from such item of
income. Any person who meets the definition of a
withholding agent is required to file the returns
prescribed by � 1.1461-1. * * * [Sec. 1.1441-7(a)(1),
Income Tax Regs.]
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