---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch3"
level: "chapter"
label: "Chapter 3"
heading: "Withholding of Tax on Nonresident Aliens and Foreign Corporations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch3"
sections_count: 12
---

# Chapter 3 — Withholding of Tax on Nonresident Aliens and Foreign Corporations

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes

## Contents

- [Subchapter A — Nonresident Aliens and Foreign Corporations](/usc/26/stA-ch3-schA.md)
- [Subchapter B — Application of Withholding Provisions](/usc/26/stA-ch3-schB.md)