CHAPTER 3— WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
Subchapter B— Application of Withholding Provisions
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 1451. Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A), July 18, 1984, 98…
- § 1461. Liability for withheld tax
- § 1462. Withheld tax as credit to recipient of income
- § 1463. Tax paid by recipient of income
- § 1464. Refunds and credits with respect to withheld tax
- § 1465. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4, 1976, 90 Stat. 1789]
Get a plain-English answer with a citation back to this text.
Ask AI about this code