---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch3/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Application of Withholding Provisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch3-schB"
sections_count: 6
---

# Subchapter B — Application of Withholding Provisions

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

## Sections

- [§1451. Repealed.](/usc/26/1451.md)
- [§1461. Liability for withheld tax](/usc/26/1461.md)
- [§1462. Withheld tax as credit to recipient of income](/usc/26/1462.md)
- [§1463. Tax paid by recipient of income](/usc/26/1463.md)
- [§1464. Refunds and credits with respect to withheld tax](/usc/26/1464.md)
- [§1465. Repealed.](/usc/26/1465.md)