CHAPTER 3 — Withholding of Tax on Nonresident Aliens and Foreign Corporations
12 sections.
Subchapter A — Nonresident Aliens and Foreign Corporations 6 sections
- § 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 of tax on foreign partners’ share of effectively connected income
Subchapter B — Application of Withholding Provisions 6 sections
- [§ 1451. — Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844]
- § 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
- [§ 1465. — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789]