Title 26, Chapter 3 — Withholding of Tax on Nonresident Aliens and Foreign Corporations
12 sections
Section 1441
Withholding of tax on nonresident aliens
Section 1442
Withholding of tax on foreign corporations
Section 1443
Foreign tax-exempt organizations
Section 1444
Withholding on Virgin Islands source income
Section 1445
Withholding of tax on dispositions of United States real property interests
Section 1446
Withholding of tax on foreign partners’ share of effectively connected income
Section 1451
Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844]
repealed
Section 1461
Liability for withheld tax
Section 1462
Withheld tax as credit to recipient of income
Section 1463
Tax paid by recipient of income
Section 1464
Refunds and credits with respect to withheld tax
Section 1465
Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789]
repealed