
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC1441]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
    CHAPTER 3--WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN 
                              CORPORATIONS
 
        Subchapter A--Nonresident Aliens and Foreign Corporations
 
Sec. 1441. Withholding of tax on nonresident aliens


(a) General rule

    Except as otherwise provided in subsection (c), all persons, in 
whatever capacity acting (including lessees or mortgagors of real or 
personal property, fiduciaries, employers, and all officers and 
employees of the United States) having the control, receipt, custody, 
disposal, or payment of any of the items of income specified in 
subsection (b) (to the extent that any of such items constitutes gross 
income from sources within the United States), of any nonresident alien 
individual or of any foreign partnership shall (except as otherwise 
provided in regulations prescribed by the Secretary under section 874) 
deduct and withhold from such items a tax equal to 30 percent thereof, 
except that in the case of any item of income specified in the second 
sentence of subsection (b), the tax shall be equal to 14 percent of such 
item.

(b) Income items

    The items of income referred to in subsection (a) are interest 
(other than original issue discount as defined in section 1273), 
dividends, rent, salaries, wages, premiums, annuities, compensations, 
remunerations, emoluments, or other fixed or determinable annual or 
periodical gains, profits, and income, gains described in section 631(b) 
or (c), amounts subject to tax under section 871(a)(1)(C), gains subject 
to tax under section 871(a)(1)(D), and gains on transfers described in 
section 1235 made on or before October 4, 1966. The items of income 
referred to in subsection (a) from which tax shall be deducted and 
withheld at the rate of 14 percent are amounts which are received by a 
nonresident alien individual who is temporarily present in the United 
States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of 
section 101(a)(15) of the Immigration and Nationality Act and which 
are--
        (1) incident to a qualified scholarship to which section 117(a) 
    applies, but only to the extent includible in gross income; or
        (2) in the case of an individual who is not a candidate for a 
    degree at an educational organization described in section 
    170(b)(1)(A)(ii), granted by--
            (A) an organization described in section 501(c)(3) which is 
        exempt from tax under section 501(a),
            (B) a foreign government,
            (C) an international organization, or a binational or 
        multinational educational and cultural foundation or commission 
        created or continued pursuant to the Mutual Educational and 
        Cultural Exchange Act of 1961, or
            (D) the United States, or an instrumentality or agency 
        thereof, or a State, or a possession of the United States, or 
        any political subdivision thereof, or the District of Columbia,

    as a scholarship or fellowship for study, training, or research in 
    the United States. In the case of a nonresident alien individual who 
    is a member of a domestic partnership, the items of income referred 
    to in subsection (a) shall be treated as referring to items 
    specified in this subsection included in his distributive share of 
    the income of such partnership.

(c) Exceptions

          (1) Income connected with United States business

        No deduction or withholding under subsection (a) shall be 
    required in the case of any item of income (other than compensation 
    for personal services) which is effectively connected with the 
    conduct of a trade or business within the United States and which is 
    included in the gross income of the recipient under section 
    871(b)(2) for the taxable year.

                          (2) Owner unknown

        The Secretary may authorize the tax under subsection (a) to be 
    deducted and withheld from the interest upon any securities the 
    owners of which are not known to the withholding agent.

               (3) Bonds with extended maturity dates

        The deduction and withholding in the case of interest on bonds, 
    mortgages, or deeds of trust or other similar obligations of a 
    corporation, within subsections (a), (b), and (c) of section 1451 
    (as in effect before its repeal by the Tax Reform Act of 1984) were 
    it not for the fact that the maturity date of such obligations has 
    been extended on or after January 1, 1934, and the liability assumed 
    by the debtor exceeds 27\1/2\ percent of the interest, shall not 
    exceed the rate of 27\1/2\ percent per annum.

                 (4) Compensation of certain aliens

        Under regulations prescribed by the Secretary, compensation for 
    personal services may be exempted from deduction and withholding 
    under subsection (a).

                          (5) Special items

        In the case of gains described in section 631(b) or (c), gains 
    subject to tax under section 871(a)(1)(D), and gains on transfers 
    described in section 1235 made on or before October 4, 1966, the 
    amount required to be deducted and withheld shall, if the amount of 
    such gain is not known to the withholding agent, be such amount, not 
    exceeding 30 percent of the amount payable, as may be necessary to 
    assure that the tax deducted and withheld shall not be less than 30 
    percent of such gain.

                   (6) Per diem of certain aliens

        No deduction or withholding under subsection (a) shall be 
    required in the case of amounts of per diem for subsistence paid by 
    the United States Government (directly or by contract) to any 
    nonresident alien individual who is engaged in any program of 
    training in the United States under the Mutual Security Act of 1954, 
    as amended.

        (7) Certain annuities received under qualified plans

        No deduction or withholding under subsection (a) shall be 
    required in the case of any amount received as an annuity if such 
    amount is, under section 871(f), exempt from the tax imposed by 
    section 871(a).

                     (8) Original issue discount

        The Secretary may prescribe such regulations as may be necessary 
    for the deduction and withholding of the tax on original issue 
    discount subject to tax under section 871(a)(1)(C) including rules 
    for the deduction and withholding of the tax on original issue 
    discount from payments of interest.

     (9) Interest income from certain portfolio debt investments

        In the case of portfolio interest (within the meaning of section 
    871(h)), no tax shall be required to be deducted and withheld from 
    such interest unless the person required to deduct and withhold tax 
    from such interest knows, or has reason to know, that such interest 
    is not portfolio interest by reason of section 871(h)(3) or (4).

          (10) Exception for certain interest and dividends

        No tax shall be required to be deducted and withheld under 
    subsection (a) from any amount described in section 871(i)(2).

                   (11) Certain gambling winnings

        No tax shall be required to be deducted and withheld under 
    subsection (a) from any amount exempt from the tax imposed by 
    section 871(a)(1)(A) by reason of section 871(j).

(d) Exemption of certain foreign partnerships

    Subject to such terms and conditions as may be provided by 
regulations prescribed by the Secretary, subsection (a) shall not apply 
in the case of a foreign partnership engaged in trade or business within 
the United States if the Secretary determines that the requirements of 
subsection (a) impose an undue administrative burden and that the 
collection of the tax imposed by section 871(a) on the members of such 
partnership who are nonresident alien individuals will not be 
jeopardized by the exemption.

(e) Alien resident of Puerto Rico

    For purposes of this section, the term ``nonresident alien 
individual'' includes an alien resident of Puerto Rico.

(f) Continental shelf areas

            For sources of income derived from, or for services 
        performed with respect to, the exploration or exploitation of 
        natural resources on submarine areas adjacent to the territorial 
        waters of the United States, see section 638.

(g) Cross reference

        For provision treating 85 percent of social security benefits as 
    subject to withholding under this section, see section 871(a)(3).

(Aug. 16, 1954, ch. 736, 68A Stat. 357; Aug. 26, 1954, ch. 937, title V, 
Sec. 544(f), as added July 18, 1956, ch. 627, Sec. 11(a), 70 Stat. 563; 
amended Pub. L. 85-141, Sec. 11(b)(1), Aug. 14, 1957, 71 Stat. 365; Pub. 
L. 85-866, title I, Sec. 40(b), Sept. 2, 1958, 72 Stat. 1638; Pub. L. 
87-256, Sec. 110(d), Sept. 21, 1961, 75 Stat. 536; Pub. L. 88-272, title 
III, Sec. 302(c), Feb. 26, 1964, 78 Stat. 146; Pub. L. 89-809, title I, 
Sec. 103(h), Nov. 13, 1966, 80 Stat. 1553; Pub. L. 91-172, title V, 
Sec. 505(b), Dec. 30, 1969, 83 Stat. 634; Pub. L. 92-178, title III, 
Sec. 313(a), (d), Dec. 10, 1971, 85 Stat. 526, 527; Pub. L. 94-455, 
title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-
21, title I, Sec. 121(c)(2), Apr. 20, 1983, 97 Stat. 82; Pub. L. 98-369, 
div. A, title I, Secs. 42(a)(13), 127(e)(1), title IV, 
Sec. 474(r)(29)(G), (H), July 18, 1984, 98 Stat. 557, 652, 845; Pub. L. 
99-514, title I, Sec. 123(b)(2), title XII, Sec. 1214(c)(3), title 
XVIII, Sec. 1810(d)(3)(D), Oct. 22, 1986, 100 Stat. 2113, 2542, 2825; 
Pub. L. 100-647, title I, Sec. 1001(d)(2)(A), title VI, Sec. 6134(a)(2), 
Nov. 10, 1988, 102 Stat. 3350, 3721; Pub. L. 101-508, title XI, 
Sec. 11704(a)(14), Nov. 5, 1990, 104 Stat. 1388-518; Pub. L. 102-318, 
title V, Sec. 521(b)(32), (33), July 3, 1992, 106 Stat. 312; Pub. L. 
103-66, title XIII, Sec. 13237(c)(4), Aug. 10, 1993, 107 Stat. 508; Pub. 
L. 103-296, title III, Sec. 320(a)(1)(B), Aug. 15, 1994, 108 Stat. 1535; 
Pub. L. 105-34, title XVI, Sec. 1604(g)(3), Aug. 5, 1997, 111 Stat. 
1099.)

                       References in Text

    Section 101(a)(15) of the Immigration and Nationality Act, as 
amended, referred to in subsec. (b), is classified to section 
1101(a)(15) of Title 8, Aliens and Nationality.
    The Mutual Educational and Cultural Exchange Act of 1961, referred 
to in subsec. (b)(2)(C), is Pub. L. 87-256, Sept. 21, 1961, 75 Stat. 
527, as amended, which is classified principally to chapter 33 
(Sec. 2451 et seq.) of Title 22, Foreign Relations and Intercourse. For 
complete classification of this Act to the Code, see Short Title note 
set out under section 2451 of Title 22 and Tables.
    The Tax Reform Act of 1984, referred to in subsec. (c)(3), is 
division A [Secs. 5 to 1082] of Pub. L. 98-369, July 18, 1984, 98 Stat. 
494, which was approved July 18, 1984. For complete classification of 
this Act to the Code, see Short Title of 1984 Amendments note set out 
under section 1 of this title and Tables.
    The Mutual Security Act of 1954, referred to in subsec. (c)(6), is 
act Aug. 26, 1954, ch. 937, 68 Stat. 832, as amended by acts July 8, 
1955, ch. 301, 69 Stat. 283; July 18, 1956, ch. 627, Secs. 2 to 11, 70 
Stat. 555; Aug. 14, 1957, Pub. L. 85-141, 71 Stat. 355; June 30, 1958, 
Pub. L. 85-477, ch. 1, Secs. 101 to 103, ch. II, Secs. 201 to 205, ch. 
III, Sec. 301, ch. IV, Sec. 401, ch. V, Sec. 501, 72 Stat. 261; July 24, 
1959, Pub. L. 86-108, Sec. 2, ch. 1, Sec. 101, ch. II, Secs. 201 to 
205(a) to (i), (k) to (n), ch. III, Sec. 301, ch. IV, Sec. 401(a) to 
(k), (m), 73 Stat. 246; May 14, 1960, Pub. L. 86-472, ch. I to V, 74 
Stat. 134, which was principally classified to chapter 24 (Sec. 1750 et 
seq.) of Title 22, Foreign Relations and Intercourse, and which was 
repealed by act July 18, 1956, ch. 627, Sec. 8(m), 70 Stat. 559, Pub. L. 
85-141, Secs. 2(e), 3, 4(b), 11(d), Aug. 14, 1957, 71 Stat. 356, Pub. L. 
86-108, ch. II, Secs. 205(j), ch. IV, 401(1), July 24, 1959, 73 Stat. 
250, Pub. L. 86-472, ch. II, Secs. 203(d), 204(k), May 14, 1960, 74 
Stat. 138, Pub. L. 87-195, pt. III, Sec. 642(a)(2), Sept. 4, 1961, 75 
Stat. 460, Pub. L. 94-329, title II, Sec. 212(b)(1), June 30, 1976, 90 
Stat 745, except for sections 1754, 1783, 1796, 1853, 1922, 1928, and 
1937 of Title 22. For complete classification of this Act to the Code, 
see Short Title note set out under section 1754 of Title 22 and Tables.


                               Amendments

    1997--Subsec. (g). Pub. L. 105-34 substituted ``85 percent'' for 
``one-half''.
    1994--Subsec. (b). Pub. L. 103-296 substituted ``(J), (M), or (Q)'' 
for ``(J), or (M)''.
    1993--Subsec. (c)(9). Pub. L. 103-66 substituted ``section 871(h)(3) 
or (4)'' for ``section 871(h)(3)''.
    1992--Subsecs. (b), (c)(5). Pub. L. 102-318 struck out ``402(a)(2), 
403(a)(2), or'' before ``631(b)''.
    1990--Subsec. (b)(2). Pub. L. 101-508 inserted ``section'' before 
``170(b)(1)(A)(ii)''.
    1988--Subsec. (b). Pub. L. 100-647, Sec. 1001(d)(2)(A), amended 
second sentence generally. Prior to amendment, second sentence read as 
follows: ``The items of income referred to in subsection (a) from which 
tax shall be deducted and withheld at the rate of 14 percent are amounts 
which are received by a nonresident alien individual who is temporarily 
present in the United States as a nonimmigrant under subparagraph (F) or 
(J) of section 101(a)(15) of the Immigration and Nationality Act and 
which are incident to a qualified scholarship to which section 117(a) 
applies, but only to the extent such amounts are includible in gross 
income.''
    Subsec. (c)(11). Pub. L. 100-647, Sec. 6134(a)(2), added par. (11).
    1986--Subsec. (b). Pub. L. 99-514, Sec. 123(b)(2), amended second 
sentence generally. Prior to amendment, second sentence read as follows: 
``The items of income referred to in subsection (a) from which tax shall 
be deducted and withheld at the rate of 14 percent are--
        ``(1) that portion of any scholarship or fellowship grant which 
    is received by a nonresident alien individual who is temporarily 
    present in the United States as a nonimmigrant under subparagraph 
    (F) or (J) of section 101(a)(15) of the Immigration and Nationality 
    Act, as amended, and which is not excluded from gross income under 
    section 117(a)(1) solely by reason of section 117(b)(2)(B); and
        ``(2) amounts described in subparagraphs (A), (B), (C), and (D) 
    of section 117(a)(2) which are received by any such nonresident 
    alien individual and which are incident to a scholarship or 
    fellowship grant to which section 117(a)(1) applies, but only to the 
    extent such amounts are includable in gross income.''
    Subsec. (c)(9). Pub. L. 99-514, Sec. 1810(d)(3)(D), substituted 
``section 871(h)'' for ``871(h)(2)''.
    Subsec. (c)(10). Pub. L. 99-514, Sec. 1214(c)(3), added par. (10).
    1984--Subsec. (a). Pub. L. 98-369, Sec. 474(r)(29)(G), struck out 
``except in the cases provided for in section 1451 and'' before ``except 
as otherwise provided in regulations''.
    Subsec. (b). Pub. L. 98-369, Sec. 42(a)(13), substituted ``section 
1273'' for ``section 1232(b)''.
    Subsec. (c)(3). Pub. L. 98-369, Sec. 474(r)(29)(H), inserted ``(as 
in effect before its repeal by the Tax Reform Act of 1984)''.
    Subsec. (c)(9). Pub. L. 98-369, Sec. 127(e)(1), added par. (9).
    1983--Subsec. (g). Pub. L. 98-21 added subsec. (g).
    1976--Pub. L. 94-455 struck out in subsecs. (a), (c)(2), (4), (8), 
(d), ``or his delegate'' after ``Secretary''.
    1971--Subsec. (b). Pub. L. 92-178, Sec. 313(a), inserted ``(other 
than original issue discount as defined in section 1232(b))'' after 
``interest''.
    Subsec. (c)(8). Pub. L. 92-178, Sec. 313(d), added par. (8).
    1969--Subsec. (f). Pub. L. 91-172 added subsec. (f).
    1966--Subsec. (a). Pub. L. 89-809, Sec. 103(h)(1), substituted ``or 
of any foreign partnership'' for ``, or of any partnership not engaged 
in trade or business within the United States and composed in whole or 
in part of nonresident aliens,''.
    Subsec. (b). Pub. L. 89-809, Sec. 103(h)(2)-(4), struck out 
``(except interest on deposits with persons carrying on the banking 
business paid to persons not engaged in business in the United States)'' 
after ``The items of income referred to in subsection (a) are interest'' 
and substituted ``gains described in section 402(a)(2), 403(a)(2), or 
631(b) or (c), amounts subject to tax under section 871(a)(1)(C), gains 
subject to tax under section 871(a)(1)(D), and gains on transfers 
described in section 1235 made on or before October 4, 1966'' for ``and 
amounts described in section 402(a)(2), section 403(a)(2), section 
631(b) and (c), and section 1235, which are considered to be gains from 
the sale or exchange of capital assets'' in text preceding par. (1), and 
inserted provision for treatment of items of income referred to in 
subsec. (a) in the case of nonresident alien individuals who are members 
of domestic partnerships.
    Subsec. (c)(1). Pub. L. 89-809, Sec. 103(h)(5), substituted ``in the 
case of any item of income (other than compensation for personal 
services) which is effectively connected with the conduct of a trade or 
business within the United States and which is included in the gross 
income of the recipient under section 871(b)(2) for the taxable year'' 
for ``in the case of dividends paid by a foreign corporation unless (A) 
such corporation is engaged in trade or business within the United 
States, and (B) more than 85 percent of the gross income of such 
corporation for the 3-year period ending with the close of its taxable 
year preceding the declaration of such dividends (or for such part of 
such period as the corporation has been in existence) was derived from 
sources within the United States as determined under part I of 
subchapter N of chapter 1'' after ``shall be required''.
    Subsec. (c)(4). Pub. L. 89-809, Sec. 103(h)(6), struck out 
provisions which had served to limit to compensation for personal 
services of nonresident alien individuals who enter and leave the United 
States at frequent intervals and of nonresident alien individuals for 
the period they are temporarily present in the United States as a 
nonimmigrant under subparagraph (F) and (J) of section 101(a)(15) of the 
Immigration and Nationality Act, as amended, the application of the 
exemption from deduction and withholding under subsec. (a), leaving the 
exemption under subsec. (a) applicable to compensation for personal 
services without further limitation.
    Subsec. (c)(5). Pub. L. 89-809, Sec. 103(h)(7), substituted ``gains 
described in section 402(a)(2), 403(a)(2), or 631(b) or (c), gains 
subject to tax under section 871 (a)(1)(D), and gains on transfers 
described in section 1235 made on or before October 4, 1966,'' for 
``amounts described in section 402(a)(2), section 403(a)(2), section 
631(b) and (c), and section 1235, which are considered to be gains from 
the sale or exchange of capital assets,'' and ``amounts payable,'' for 
``proceeds from such sale or exchange,''.
    Subsec. (c)(7). Pub. L. 89-809, Sec. 103(h)(8), added par. (7).
    Subsecs. (d), (e). Pub. L. 89-809, Sec. 103(h)(9), added subsec. (d) 
and redesignated former subsec. (d) as (e).
    1964--Subsecs. (a), (b). Pub. L. 88-272 reduced the withholding rate 
from 18% to 14%.
    1961--Subsec. (a). Pub. L. 87-256, Sec. 110(d)(1), required a tax 
equal to 18 percent of the item in the case of any item of income 
specified in second sentence of subsection (b).
    Subsec. (b). Pub. L. 87-256, Sec. 110(d)(2), inserted provisions 
listing items of income from which tax shall be deducted and withheld at 
the rate of 18 percent.
    Subsec. (c)(4). Pub. L. 87-256, Sec. 110(d)(3), authorized the 
exemption from deduction and withholding of the compensation for 
personal services of a nonresident alien individual for the period he is 
temporarily present in the United States as a nonimmigrant under subpar. 
(F) or (J) of section 101(a)(15) of the Immigration and Nationality Act, 
as amended.
    1958--Subsecs. (b), (c)(5). Pub. L. 85-866 inserted ``section 
403(a)(2),'' after ``section 402(a)(2),''.
    1956--Subsec. (c)(6). Act July 18, 1956, added section 544(f) to act 
Aug. 26, 1954, which section amended this subsection by adding par. (6).


                    Effective Date of 1994 Amendment

    Amendment by Pub. L. 103-296 effective with calendar quarter 
following Aug. 15, 1994, see section 320(c) of Pub. L. 103-296, set out 
as a note under section 871 of this title.


                    Effective Date of 1993 Amendment

    Amendment by Pub. L. 103-66 applicable to interest received after 
Dec. 31, 1993, see section 13237(d) of Pub. L. 103-66, set out as a note 
under section 871 of this title.


                    Effective Date of 1992 Amendment

    Amendment by Pub. L. 102-318 applicable to distributions after Dec. 
31, 1992, see section 521(e) of Pub. L. 102-318, set out as a note under 
section 402 of this title.


                    Effective Date of 1988 Amendment

    Amendment by section 1001(d)(2)(A) of Pub. L. 100-647 effective, 
except as otherwise provided, as if included in the provision of the Tax 
Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see 
section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of 
this title.


                    Effective Date of 1986 Amendment

    Amendment by section 123(b)(2) of Pub. L. 99-514 applicable to 
taxable years beginning after Dec. 31, 1986, but only in the case of 
scholarships and fellowships granted after Aug. 16, 1986, see section 
151(d) of Pub. L. 99-514, set out as a note under section 1 of this 
title.
    Amendment by section 1214(c)(3) of Pub. L. 99-514 applicable to 
payments made in a taxable year of the payor beginning after Dec. 31, 
1986, except as otherwise provided, see section 1214(d) of Pub. L. 99-
514, as amended, set out as a note under section 861 of this title.
    Amendment by section 1810(d)(3)(D) of Pub. L. 99-514 effective, 
except as otherwise provided, as if included in the provisions of the 
Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such amendment 
relates, see section 1881 of Pub. L. 99-514, set out as a note under 
section 48 of this title.


                    Effective Date of 1984 Amendment

    Amendment by section 42(a)(13) of Pub. L. 98-369 applicable to 
taxable years ending after July 18, 1984, see section 44 of Pub. L. 98-
369, set out as an Effective Date note under section 1271 of this title.
    Amendment by section 127(e)(1) of Pub. L. 98-369 applicable to 
interest received after July 18, 1984, with respect to obligations 
issued after such date, in taxable years ending after such date, see 
section 127(g)(1) of Pub. L. 98-369, set out as a note under section 871 
of this title.
    Amendment by section 474(r)(29)(G), (H) of Pub. L. 98-369 not 
applicable with respect to obligations issued before Jan. 1, 1984, see 
section 475(b) of Pub. L. 98-369, set out as a note under section 33 of 
this title.


                    Effective Date of 1983 Amendment

    Amendment by Pub. L. 98-21 applicable to benefits received after 
Dec. 31, 1983, in taxable years ending after such date, except for any 
portion of a lump-sum payment of social security benefits received after 
Dec. 31, 1983, if the generally applicable payment date for such portion 
was before Jan. 1, 1984, see section 121(g) of Pub. L. 98-21, set out as 
an Effective Date note under section 86 of this title.


                    Effective Date of 1971 Amendment

    Amendment by Pub. L. 92-178 applicable with respect to payments 
occurring on or after Apr. 1, 1972, see section 313(f) of Pub. L. 92-
178, set out as a note under section 871 of this title.


                    Effective Date of 1966 Amendment

    Amendment by Pub. L. 89-809 applicable with respect to payments made 
in taxable years of recipients beginning after Dec. 31, 1966, see 
section 103(n)(2) of Pub. L. 89-809, set out as a note under section 871 
of this title.


                    Effective Date of 1964 Amendment

    Amendment by Pub. L. 88-272 applicable to payments made after 
seventh day following Feb. 24, 1964, see section 302(d) of Pub. L. 88-
272, set out as a note under section 3402 of this title.


                    Effective Date of 1961 Amendment

    Section 110(h)(2) of Pub. L. 87-256 provided that: ``The amendments 
made by subsection (d) of this section [amending this section] shall 
apply with respect to payments made after December 31, 1961.''


                    Effective Date of 1958 Amendment

    Amendment by Pub. L. 85-866 effective Sept. 3, 1958, see section 
40(c) of Pub. L. 85-866, set out as a note under section 871 of this 
title.


                                 Repeals

    Section 544(f) of act Aug. 26, 1954, cited as a credit to this 
section, was repealed by Pub. L. 85-141, except insofar as such section 
544(f) affected this section.


  Applicability of Certain Amendments by Pub. L. 99-514 in Relation to 
                   Treaty Obligations of United States

    For nonapplication of amendments by sections 123(b)(2) and 
1214(c)(3) of Pub. L. 99-514 to the extent application of such 
amendments would be contrary to any treaty obligation of the United 
States in effect on Oct. 22, 1986, with provision that for such purposes 
any amendment by title I of Pub. L. 100-647 be treated as if it had been 
included in the provision of Pub. L. 99-514 to which such amendment 
relates, see section 1012(aa)(3), (4) of Pub. L. 100-647, set out as a 
note under section 861 of this title.


           Plan Amendments Not Required Until January 1, 1994

    For provisions directing that if any amendments made by subtitle B 
[Secs. 521-523] of title V of Pub. L. 102-318 require an amendment to 
any plan, such plan amendment shall not be required to be made before 
the first plan year beginning on or after Jan. 1, 1994, see section 523 
of Pub. L. 102-318, set out as a note under section 401 of this title.


           Plan Amendments Not Required Until January 1, 1989

    For provisions directing that if any amendments made by subtitle A 
or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII 
[Secs. 1800-1899A] of Pub. L. 99-514 require an amendment to any plan, 
such plan amendment shall not be required to be made before the first 
plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. 
L. 99-514, as amended, set out as a note under section 401 of this 
title.


    Withholding of Tax on Nonresident Aliens and Foreign Corporations

    Pub. L. 97-248, title III, Sec. 342, Sept. 3, 1982, 96 Stat. 635, as 
amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, 
provided that: ``Not later than 2 years after the date of the enactment 
of this Act [Sept. 3, 1982], the Secretary of the Treasury or his 
delegate shall prescribe regulations establishing certification 
procedures, refund procedures, or other procedures which ensure that any 
benefit of any treaty relating to withholding of tax under sections 1441 
and 1442 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] is 
available only to persons entitled to such benefit.''

                  Section Referred to in Other Sections

    This section is referred to in sections 5, 565, 860G, 871, 884, 
1276, 1278, 1442, 1444, 3402, 6049, 6103, 7701 of this title; title 12 
section 3413; title 25 section 2719.
