---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch4"
level: "chapter"
label: "Chapter 4"
heading: "Taxes to Enforce Reporting on Certain Foreign Accounts"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch4"
sections_count: 4
---

# Chapter 4 — Taxes to Enforce Reporting on Certain Foreign Accounts

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

## Sections

- [§1471. Withholdable payments to foreign financial institutions](/usc/26/1471.md)
- [§1472. Withholdable payments to other foreign entities](/usc/26/1472.md)
- [§1473. Definitions](/usc/26/1473.md)
- [§1474. Special rules](/usc/26/1474.md)