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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 3
WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
Chapter 3. WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
SUBCHAPTER
A
[§ 1441 - § 1446]
- Nonresident Aliens and Foreign Corporations
SUBCHAPTER
B
[§ 1451 - § 1465]
- Application of Withholding Provisions
