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U.S. Code Title 26
Subtitle A
Chapter 3
Subchapter A
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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