Withholding of tax on nonresident aliens.
Withholding of tax on foreign corporations.
Foreign tax-exempt organizations.
Withholding on Virgin Islands source income.
Withholding of tax on dispositions of United States real property interests.
Withholding of tax on foreign partners’ share of effectively connected income.
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.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Friday, May 3, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.