Nonresident Aliens and Foreign Corporations | Midpage

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United States Code

Subchapter A

Nonresident Aliens and Foreign Corporations

1441Withholding of tax on nonresident aliens 1442Withholding of tax on foreign corporations 1443Foreign tax-exempt organizations 1444Withholding on Virgin Islands source income 1445Withholding of tax on dispositions of United States real property interests 1446Withholding of tax on foreign partners’ share of effectively connected income