US Codex
U.S.C.
Legal Codes
United States Code
U.S.C.
Federal statutory law
Code of Federal Regulations
Coming soon
Federal administrative regulations
Notes
Notes
About
Privacy
MCP
…
/
United States Code
/
Title 26 — Internal Revenue Code
/
Subtitle A — Income Taxes
/
Chapter 4 — Taxes to Enforce Reporting on Certain Foreign Accounts
‹
Ch. 3
Withholding of Tax on Nonresident Aliens and Foreign Corporations
Ch. 5
Repealed
›
Chapter 4 — Taxes to Enforce Reporting on Certain Foreign Accounts
Search Chapter 4 full text →
§1471
Withholdable payments to foreign financial institutions
§1472
Withholdable payments to other foreign entities
§1473
Definitions
§1474
Special rules
‹
Ch. 3
Withholding of Tax on Nonresident Aliens and Foreign Corporations
Ch. 5
Repealed
›
Anchor to this provision
Add note
Incoming references
Copy permalink
Cite
Cite this provision
×
Format
Bluebook
ALWD
APA
MLA
Include provision text
Copy citation