Federal housing law
2026 Publ 515 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 56 sections
- Jurisdiction
- United States
Contents
▸Withholding of Tax on Nonresident Aliens and Foreign Entities
Overview▸For use in 2026
Overview- Future Developments
- What’s New
- Reminders
- Introduction
▸Persons Subject to Chapter 3 or Chapter 4 Withholding
▸Documentation
Overview- Documentation for Chapter 3
- Documentation for Chapter 4
- Additional Documentation Rules Applicable to Chapters 3 and 4
- Beneficial Owners
- Foreign Intermediaries and Foreign Flow-Through Entities
- Standards of Knowledge for Purposes of Chapter 3
- Standards of Knowledge for Purposes of Chapter 4
- Presumption Rules
- Foreign Governments and Certain Other Foreign Organizations
▸U.S. or Foreign TINs
▸Depositing Withheld Taxes
▸Returns Required
▸Partnership Withholding on Effectively Connected Taxable Income (ECTI)
- Section 1446(f) Withholding
- Notice 2018-08, 2018-07 I.R.B. 352, available at
▸Notice 2018-29, 2018-16 I.R.B. 495, available at