US Code - Subchapter B: Application of withholding provisions

Section 1451 Repealed. Pub. L. 98-369, div. A, title IV, Sec. 474(r)(29)(A), July 18, 1984, 98 Stat. 844]
Section 1461 Liability for withheld tax
Section 1462 Withheld tax as credit to recipient of income
Section 1463 Tax paid by recipient of income
Section 1464 Refunds and credits with respect to withheld tax
Section 1465 Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789]

Nonresident aliens and foreign corporations

Withholding of tax on nonresident aliens and foreign corporations