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the U.S. Code
2003 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
Subchapter A - Nonresident Aliens and Foreign Corporations
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- Sec. 1441 - Withholding of tax on nonresident aliens
- Sec. 1442 - Withholding of tax on foreign corporations
- Sec. 1443 - Foreign tax-exempt organizations
- Sec. 1444 - Withholding on Virgin Islands source income
- Sec. 1445 - Withholding of tax on dispositions of United States real property interests
- Sec. 1446 - Withholding1 tax on foreign partners’ share of effectively connected income
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