Nonresident Aliens and Foreign Corporations

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
  6. Nonresident Aliens and Foreign Corporations

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Section
1441

Withholding of tax on nonresident aliens

Section
1442

Withholding of tax on foreign corporations

Section
1443

Foreign tax-exempt organizations

Section
1444

Withholding on Virgin Islands source income

Section
1445

Withholding of tax on dispositions of United States real property interests

Section
1446

Withholding of tax on foreign partners' share of effectively connected income