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 Withholding tax on amounts paid by partnerships to foreign partners in item 1446.

1986—Pub. L. 99–514, title XII, §1246(c), Oct. 22, 1986, 100 Stat. 2582, added item 1446.

1984—Pub. L. 98–369, div. A, title I, §129(a)(2), July 18, 1984, 98 Stat. 659, added item 1445.

1983—Pub. L. 97–455, §1(d)(2), Jan. 12, 1983, 96 Stat. 2498, added item 1444.

U.S. Encyclopedia of Law Coverage

Part III – Recovery Zone Bonds in the Legal Encyclopedia: Income Taxes

In this entry about Part III – Recovery Zone Bonds, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 3/Subchapter A/Section 1441 – Withholding of Tax On Nonresident Aliens
• Title 26/Subtitle A/Chapter 3/Subchapter A/Section 1442 – Withholding of Tax On Foreign Corporations
• Title 26/Subtitle A/Chapter 3/Subchapter A/Section 1443 – Foreign Tax-Exempt Organizations
• Title 26/Subtitle A/Chapter 3/Subchapter A/Section 1444 – Withholding On Virgin Islands Source Income
• Title 26/Subtitle A/Chapter 3/Subchapter A/Section 1445 – Withholding of Tax On Dispositions of United States Real Property Interests
• Title 26/Subtitle A/Chapter 3/Subchapter A/Section 1446 – Withholding Tax On Foreign Partners' Share of Effectively Connected Income