Chapter 3. Withholding of Tax On Nonresident Aliens and Foreign Corporations

Subchapter A. Nonresident Aliens and Foreign Corporations

• 26 U.S.C. § 1441 Withholding of Tax On Nonresident Aliens
• 26 U.S.C. § 1442 Withholding of Tax On Foreign Corporations
• 26 U.S.C. § 1443 Foreign Tax-Exempt Organizations
• 26 U.S.C. § 1444 Withholding On Virgin Islands Source Income
• 26 U.S.C. § 1445 Withholding of Tax On Dispositions of United States Real Property Interests
• 26 U.S.C. § 1446 Withholding Tax On Foreign Partners' Share of Effectively Connected Income

Subchapter B. Application of Withholding Provisions

• 26 U.S.C. § 1451 Repealed
• 26 U.S.C. § 1461 Liability For Withheld Tax
• 26 U.S.C. § 1462 Withheld Tax As Credit to Recipient of Income
• 26 U.S.C. § 1463 Tax Paid By Recipient of Income
• 26 U.S.C. § 1464 Refunds and Credits With Respect to Withheld Tax
• 26 U.S.C. § 1465 Repealed