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2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (§§ 1441 - 1465)
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Metadata
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS |
Contains | sections 1441 to 1465 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Subchapter A - Nonresident Aliens and Foreign Corporations (§§ 1441 - 1446)
- Table Of Contents
- Front Matter
- Section 1441 - Withholding of tax on nonresident aliens
- Section 1442 - Withholding of tax on foreign corporations
- Section 1443 - Foreign tax-exempt organizations
- Section 1444 - Withholding on Virgin Islands source income
- Section 1445 - Withholding of tax on dispositions of United States real property interests
- Section 1446 - Withholding tax on foreign partners’ share of effectively connected income
- Subchapter B - Application of Withholding Provisions (§§ 1451 - 1465)
- Table Of Contents
- Front Matter
- Section 1451 - Repealed. Pub. L. 98-369, div. A, title IV, §474(r)(29)(A), July 18, 1984, 98 Stat. 844
- Section 1461 - Liability for withheld tax
- Section 1462 - Withheld tax as credit to recipient of income
- Section 1463 - Tax paid by recipient of income
- Section 1464 - Refunds and credits with respect to withheld tax
- Section 1465 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(156), Oct. 4, 1976, 90 Stat. 1789
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