---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch3/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Nonresident Aliens and Foreign Corporations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch3-schA"
sections_count: 6
---

# Subchapter A — Nonresident Aliens and Foreign Corporations

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 3 — Withholding of Tax on Nonresident Aliens and Foreign Corporations

## Sections

- [§1441. Withholding of tax on nonresident aliens](/usc/26/1441.md)
- [§1442. Withholding of tax on foreign corporations](/usc/26/1442.md)
- [§1443. Foreign tax-exempt organizations](/usc/26/1443.md)
- [§1444. Withholding on Virgin Islands source income](/usc/26/1444.md)
- [§1445. Withholding of tax on dispositions of United States real property interests](/usc/26/1445.md)
- [§1446. Withholding of tax on foreign partners’ share of effectively connected income](/usc/26/1446.md)