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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 3 — Withholding of Tax on Nonresident Aliens and Foreign Corporations
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Subchapter B — Application of Withholding Provisions
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Subch. A
Nonresident Aliens and Foreign Corporations
Subchapter B — Application of Withholding Provisions
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§1451
Repealed.
§1461
Liability for withheld tax
§1462
Withheld tax as credit to recipient of income
§1463
Tax paid by recipient of income
§1464
Refunds and credits with respect to withheld tax
§1465
Repealed.
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Subch. A
Nonresident Aliens and Foreign Corporations
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