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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle A
Chapter 3
Subchapter A
§ 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
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