26 U.S.C. Chapter 3 — WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

• § 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
• § 1461— Liability for withheld tax
• § 1462— Withheld tax as credit to recipient of income
• § 1463— Tax paid by recipient of income
• § 1464— Refunds and credits with respect to withheld tax