26 USC Chapter 3, Subchapter A - Nonresident Aliens and Foreign Corporations

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Current through Pub. L. 112-90. (See Public Laws for the current Congress.)

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Sec. 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.

Amendments

1988—Pub. L. 100–647, title I, § 1012(s)(1)(C),Nov. 10, 1988, 102 Stat. 3527, substituted “Withholding of tax on foreign partners’ share of effectively connected income” for “Withholding tax on amounts paid by partnerships to foreign partners” in item 1446.

1986—Pub. L. 99–514, title XII, § 1246(c),Oct. 22, 1986, 100 Stat. 2582, added item 1446.

1984—Pub. L. 98–369, div. A, title I, § 129(a)(2),July 18, 1984, 98 Stat. 659, added item 1445.

1983—Pub. L. 97–455, § 1(d)(2),Jan. 12, 1983, 96 Stat. 2498, added item 1444.

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26 USC	Description of Change	Session Year	Public Law	Statutes at Large

26 USC Chapter 3, Subchapter A - Nonresident Aliens and Foreign Corporations

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