Subchapter A—Nonresident Aliens and Foreign Corporations (§§ 1441—1446)
- § 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 1 tax on foreign partners’ share of effectively connected income