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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 3—WITHHOLDING OF TA...
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Subchapter A—Nonresident Aliens and Foreign Cor...
Subchapter A—Nonresident Aliens and Foreign Corporations (§§ 1441 – 1446)
§ 1441. Withholding of tax on nonresident aliens
§ 1442. Withholding of tax on foreign corporations
§ 1443. Foreign tax-exempt organizations
§ 1444. Withholding on Virgin Islands source income
§ 1445. Withholding of tax on dispositions of United States real property interests
§ 1446. Withholding of tax on foreign partners’ share of effectively connected income