US CODE: Title 26,Subchapter A—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 1 tax on foreign partners’ share of effectively connected income

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