Title 26Subchapter

Subchapter A—Nonresident Aliens and Foreign Corporations

Contents

  1. § 1441. Withholding of tax on nonresident aliens
  2. § 1442. Withholding of tax on foreign corporations
  3. § 1443. Foreign tax-exempt organizations
  4. § 1444. Withholding on Virgin Islands source income
  5. § 1445. Withholding of tax on dispositions of United States real property interests
  6. § 1446. Withholding of tax on foreign partners' share of effectively connected income