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Internal Revenue Code · 26 U.S.C.

Chapter 3. WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Nonresident Aliens and Foreign Corporations §§ 1441–1446

    1. § 1441 Withholding of tax on nonresident aliens
    2. § 1442 Withholding of tax on foreign corporations
    3. § 1443 Foreign tax-exempt organizations
    4. § 1444 Withholding on Virgin Islands source income
    5. § 1445 Withholding of tax on dispositions of United States real property interests
    6. § 1446 Withholding of tax on foreign partners’ share of effectively connected income

  2. Subchapter B Application of Withholding Provisions §§ 1451–1465

    1. § 1451 Repealed
    2. § 1461 Liability for withheld tax
    3. § 1462 Withheld tax as credit to recipient of income
    4. § 1463 Tax paid by recipient of income
    5. § 1464 Refunds and credits with respect to withheld tax
    6. § 1465 Repealed