26 U.S.C.
United States Code, 2011 Edition
Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
Table Of Contents
From the U.S. Government Publishing Office, www.gpo.gov

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

        

B.
Application of withholding provisions
1461