26 USC Subtitle A, CHAPTER 3, Subchapter A: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 3-WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONSSubchapter A-Nonresident Aliens and Foreign Corporations

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Subchapter A-Nonresident Aliens and Foreign Corporations

Sec.

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.

Editorial Notes

Amendments

1988- Pub. L. 100–647, title I, §1012(s)(1)(C), Nov. 10, 1988, 102 Stat. 3527 , substituted "Withholding of tax on foreign partners' share of effectively connected income" for "Withholding tax on amounts paid by partnerships to foreign partners" in item 1446.

1986- Pub. L. 99–514, title XII, §1246(c), Oct. 22, 1986, 100 Stat. 2582 , added item 1446.

1984- Pub. L. 98–369, div. A, title I, §129(a)(2), July 18, 1984, 98 Stat. 659 , added item 1445.

1983- Pub. L. 97–455, §1(d)(2), Jan. 12, 1983, 96 Stat. 2498 , added item 1444.