Title 26, Chapter 3
Internal Revenue Code — 12 sections
- § 1441 Section 1441 - Withholding of tax on nonresident aliens
- § 1442 Section 1442 - Withholding of tax on foreign corporations
- § 1443 Section 1443 - Foreign tax-exempt organizations
- § 1444 Section 1444 - Withholding on Virgin Islands source income
- § 1445 Section 1445 - Withholding of tax on dispositions of United States real property interests
- § 1446 Section 1446 - Withholding tax on foreign partners’ share of effectively connected income
- § 1451 Section 1451 - Repealed. Pub. L. 98–369, div. A, title IV , § 474(r)(29)(A), July 18, 1984 , 98 Stat. 844 ]
- § 1461 Section 1461 - Liability for withheld tax
- § 1462 Section 1462 - Withheld tax as credit to recipient of income
- § 1463 Section 1463 - Tax paid by recipient of income
- § 1464 Section 1464 - Refunds and credits with respect to withheld tax
- § 1465 Section 1465 - Repealed. Pub. L. 94–455, title XIX , § 1901(a)(156), Oct. 4, 1976 , 90 Stat. 1789 ]