26 USC Ch. 3: Front Matter
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26 USC Ch. 3: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 3-WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
Jump To: MiscellaneousAmendments

CHAPTER 3-WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

Subchapter
Sec.1
A.
Nonresident aliens and foreign corporations
1441

        

B.
Application of withholding provisions
1461

        


Editorial Notes

Amendments

1984- Pub. L. 98–369, div. A, title IV, §474(r)(29)(B), (C), July 18, 1984, 98 Stat. 844 , struck out "AND TAX-FREE COVENANT BONDS" after "FOREIGN CORPORATIONS" in heading of chapter 3, and struck out item for subchapter B "Tax-free covenant bonds" and redesignated the item for subchapter C as B.

1 Section numbers editorially supplied.