2019 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 3 - Withholding of Tax on Nonresident Aliens and Foreign Corporations
Subchapter A - Nonresident Aliens and Foreign Corporations
Front Matter

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Editorial Notes 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.

Publication Title United States Code, 2018 Edition, Supplement 1, 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
Subchapter A - Nonresident Aliens and Foreign Corporations
- Front Matter
Date 2019
Laws In Effect As Of Date January 24, 2020
Positive Law No
Disposition standard
Statutes at Large References 96 Stat. 2498
98 Stat. 659
100 Stat. 2582
102 Stat. 3527
Public Law References Public Law 97-455, Public Law 98-369, Public Law 99-514, Public Law 100-647
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