26 USC Subchapter A
Nonresident Aliens and Foreign Corporations
October 30, 2020
§
1441
Withholding of tax on nonresident aliens
§
1442
Withholding of tax on foreign corporations
§
1443
Foreign tax-exempt organizations
§
1444
Withholding on Virgin Islands source income
§
1445
Withholding of tax on dispositions of United States real property interests
§
1446
Withholding of tax on foreign partners' share of effectively connected income
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