Chapter 3: WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
Subchapter A: Nonresident Aliens and Foreign Corporations
- 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
Subchapter B: Application of Withholding Provisions
- [Section 1451: Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98 Stat. 844]
- 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- [Section 1465: Repealed.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]