US Code - Subchapter A: Nonresident aliens and foreign corporations

Section 1441 Withholding of tax on nonresident aliens
Section 1442 Withholding of tax on foreign corporations
Section 1443 Foreign tax-exempt organizations
Section 1444 Withholding on Virgin Islands source income
Section 1445 Withholding of tax on dispositions of United States real property interests
Section 1446 Withholding (!1) tax on foreign partners' share of effectively connected income

Withholding of tax on nonresident aliens and foreign corporations

Application of withholding provisions