United States Code · Subchapter

Subchapter A — Nonresident Aliens And Foreign Corporations

26 U.S.C. subch. schA

• § 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