26 U.S. Code Chapter 3, Subchapter A - Nonresident Aliens and Foreign Corporations

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There are 2 Updates Pending. Select the tab below to view.
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.

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.

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 Tuesday, August 13, 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.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 14452012112-240 [Sec.] 102(c)(1)(C)126 Stat. 2319
§ 14452012112-240 [Sec.] 102(c)(3)126 Stat. 2319


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