US Code Title 26 Chapter 3 Withholding of Tax on Nonresident Aliens and Foreign Corporations

Subchapter A - Nonresident Aliens and Foreign Corporations

§ 1441 - Withholding of Tax on Nonresident Aliens
§ 1442 - Withholding of Tax on Foreign Corporations
§ 1443 - Foreign Tax-exempt Organizations
§ 1444 - Withholding on Virgin Islands Source Income
§ 1445 - Withholding of Tax on Dispositions of United States Real Property Interests
§ 1446 - Withholding Tax on Foreign Partners' Share of Effectively Connected Income

Subchapter B - Application of Withholding Provisions

§ 1461 - Liability for Withheld Tax
§ 1462 - Withheld Tax as Credit to Recipient of Income
§ 1463 - Tax Paid by Recipient of Income
§ 1464 - Refunds and Credits With Respect to Withheld Tax

Last modified: October 26, 2015