Subchapter A — Nonresident Aliens and Foreign Corporations
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- §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