§ 1446 — Repealed. Pub. L. 87–256, § 111(a)(2), Sept. 21, 1961, 75 Stat. 538

Implementing Regulations

• § 31.3401(a)(6)-1A Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.

  26 C.F.R. § 31.3401(a)(6)-1A
• § 31.3306(c)(18)-1 Services of certain nonresident aliens.

  26 C.F.R. § 31.3306(c)(18)-1
• § 1.872-2 Exclusions from gross income of nonresident alien individuals.

  26 C.F.R. § 1.872-2
• § 1.871-9 Nonresident alien students or trainees deemed to be engaged in U.S. business.

  26 C.F.R. § 1.871-9
• § 31.3121(b)(19)-1 Services of certain nonresident aliens.

  26 C.F.R. § 31.3121(b)(19)-1