Tag: International Taxation
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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…
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26-U.S.C.-1444
26-U.S.C.-1444 §1444 – Withholding On Virgin Islands Source Income Pathway Title 26 > Subtitle A > Chapter 3 > Subchapter A > Section 1444 Details Reference: Section 1444 Legend: §1444 – Withholding On Virgin Islands Source Income USCode Year: 2013 Provision Content For purposes of determining the withholding tax liability incurred in the Virgin Islands pursuant to this title (as made applicable to…
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26-U.S.C.-1444
26-U.S.C.-1444 §1444 – Withholding On Virgin Islands Source Income Pathway Title 26 > Subtitle A > Chapter 3 > Subchapter A > Section 1444 Details Reference: Section 1444 Legend: §1444 – Withholding On Virgin Islands Source Income USCode Year: 2013 Provision Content For purposes of determining the withholding tax liability incurred in the Virgin Islands pursuant to this title (as made applicable to…
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26-U.S.C.-1451
26-U.S.C.-1451 [§1451 – Repealed. Pub. L. 98-369, Div. A, Title Iv, §474(R)(29)(A), July 18, 1984, 98 Stat. 844] Pathway Title 26 > Subtitle A > Chapter 3 > Subchapter B > Section 1451 Details Reference: Section 1451 Legend: [§1451 – Repealed. Pub. L. 98-369, Div. A, Title Iv, §474(R)(29)(A), July 18, 1984, 98 Stat. 844] USCode Year: 2013 Provision Content Section, acts Aug.…
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26-U.S.C.-1451
26-U.S.C.-1451 [§1451 – Repealed. Pub. L. 98-369, Div. A, Title Iv, §474(R)(29)(A), July 18, 1984, 98 Stat. 844] Pathway Title 26 > Subtitle A > Chapter 3 > Subchapter B > Section 1451 Details Reference: Section 1451 Legend: [§1451 – Repealed. Pub. L. 98-369, Div. A, Title Iv, §474(R)(29)(A), July 18, 1984, 98 Stat. 844] USCode Year: 2013 Provision Content Section, acts Aug.…
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26-U.S.C.-1441
26-U.S.C.-1441 §1441 – Withholding of Tax On Nonresident Aliens Pathway Title 26 > Subtitle A > Chapter 3 > Subchapter A > Section 1441 Details Reference: Section 1441 Legend: §1441 – Withholding of Tax On Nonresident Aliens USCode Year: 2013 Provision Content (a) General rule Except as otherwise provided in subsection (c), all persons, in whatever capacity acting (including lessees or mortgagors of…
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26-U.S.C.-1441
26-U.S.C.-1441 §1441 – Withholding of Tax On Nonresident Aliens Pathway Title 26 > Subtitle A > Chapter 3 > Subchapter A > Section 1441 Details Reference: Section 1441 Legend: §1441 – Withholding of Tax On Nonresident Aliens USCode Year: 2013 Provision Content (a) General rule Except as otherwise provided in subsection (c), all persons, in whatever capacity acting (including lessees or mortgagors of…
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26-U.S.C.-1446
26-U.S.C.-1446 §1446 – Withholding Tax On Foreign Partners' Share of Effectively Connected Income Pathway Title 26 > Subtitle A > Chapter 3 > Subchapter A > Section 1446 Details Reference: Section 1446 Legend: §1446 – Withholding Tax On Foreign Partners' Share of Effectively Connected Income USCode Year: 2013 Provision Content (a) General rule If— (1) a partnership has effectively connected taxable income for…
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26-U.S.C.-1446
26-U.S.C.-1446 §1446 – Withholding Tax On Foreign Partners' Share of Effectively Connected Income Pathway Title 26 > Subtitle A > Chapter 3 > Subchapter A > Section 1446 Details Reference: Section 1446 Legend: §1446 – Withholding Tax On Foreign Partners' Share of Effectively Connected Income USCode Year: 2013 Provision Content (a) General rule If— (1) a partnership has effectively connected taxable income for…
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26-U.S.C.-1464
26-U.S.C.-1464 §1464 – Refunds and Credits With Respect to Withheld Tax Pathway Title 26 > Subtitle A > Chapter 3 > Subchapter B > Section 1464 Details Reference: Section 1464 Legend: §1464 – Refunds and Credits With Respect to Withheld Tax USCode Year: 2013 Provision Content Where there has been an overpayment of tax under this chapter, any refund or credit made under…