Tag: International Taxation

  • 26-U.S.C.-1465

    26-U.S.C.-1465 [§1465 – Repealed. Pub. L. 94-455, Title Xix, §1901(A)(156), Oct. 4, 1976, 90 Stat. 1789] Pathway Title 26 > Subtitle A > Chapter 3 > Subchapter B > Section 1465 Details Reference: Section 1465 Legend: [§1465 – Repealed. Pub. L. 94-455, Title Xix, §1901(A)(156), Oct. 4, 1976, 90 Stat. 1789] USCode Year: 2013 Provision Content Section, act Aug. 16, 1954, ch. 736,…

  • 26-U.S.C.-1463

    26-U.S.C.-1463 §1463 – Tax Paid By Recipient of Income Pathway Title 26 > Subtitle A > Chapter 3 > Subchapter B > Section 1463 Details Reference: Section 1463 Legend: §1463 – Tax Paid By Recipient of Income USCode Year: 2013 Provision Content If— (1) any person, in violation of the provisions of this chapter, fails to deduct and withhold any tax under this…

  • Chapter 3 – Withholding of Tax On Nonresident Aliens and Foreign Corporations

    Chapter 3 – Withholding of Tax On Nonresident Aliens and Foreign Corporations Withholding of Tax On Nonresident Aliens and Foreign Corporations Pathway Title 26 > Subtitle A > Chapter 3 Details Reference: Chapter 3 Legend: Withholding of Tax On Nonresident Aliens and Foreign Corporations USCode Year: 2013 Provision Content Amendments 1984—Pub. L. 98–369, div. A, title IV, §474(r)(29)(B), (C),…

  • Subchapter A –

    Subchapter A – Nonresident Aliens and Foreign Corporations Pathway Title 26 > Subtitle A > Chapter 3 > Subchapter A Details Reference: Subchapter A Legend: Nonresident Aliens and Foreign Corporations USCode Year: 2013 Provision Content Amendments 1988—Pub. L. 100–647, title I, §1012(s)(1)(C), Nov. 10, 1988, 102 Stat. 3527, substituted Withholding of tax on foreign partners’ share of effectively connected income for…

  • Subchapter B –

    Subchapter B – Application of Withholding Provisions Pathway Title 26 > Subtitle A > Chapter 3 > Subchapter B Details Reference: Subchapter B Legend: Application of Withholding Provisions USCode Year: 2013 Provision Content Prior Provisions A prior subchapter B, consisting of section 1451, acts Aug. 16, 1954, ch. 736, 68A Stat. 359; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A),…

  • Subchapter B –

    Subchapter B – Application of Withholding Provisions Pathway Title 26 > Subtitle A > Chapter 3 > Subchapter B Details Reference: Subchapter B Legend: Application of Withholding Provisions USCode Year: 2013 Provision Content Prior Provisions A prior subchapter B, consisting of section 1451, acts Aug. 16, 1954, ch. 736, 68A Stat. 359; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A),…

  • Title 26 – Internal Revenue Code

    Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…

  • Title 26 – Internal Revenue Code

    Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…

  • 26-U.S.C.-1461

    26-U.S.C.-1461 §1461 – Liability For Withheld Tax Pathway Title 26 > Subtitle A > Chapter 3 > Subchapter B > Section 1461 Details Reference: Section 1461 Legend: §1461 – Liability For Withheld Tax USCode Year: 2013 Provision Content Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax and is hereby indemnified against the…

  • 26-U.S.C.-1445

    26-U.S.C.-1445 §1445 – Withholding of Tax On Dispositions of United States Real Property Interests Pathway Title 26 > Subtitle A > Chapter 3 > Subchapter A > Section 1445 Details Reference: Section 1445 Legend: §1445 – Withholding of Tax On Dispositions of United States Real Property Interests USCode Year: 2013 Provision Content (a) General rule Except as otherwise provided in this section, in…