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  • Sec.  1441. Withholding of tax on nonresident aliens.
  • Sec.  1442. Withholding of tax on foreign corporations.
  • Sec.  1443. Foreign tax-exempt organizations.
  • Sec.  1444. Withholding on Virgin Islands source income.
  • Sec.  1445. Withholding of tax on dispositions of United States real property interests.
  • Sec.  1446. Withholding of tax on foreign partners' share of effectively connected income.
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(Last updated May 8, 2002)