Subchapter A. Nonresident Aliens and Foreign Corporations

• § 1441 - Withholding of tax on nonresident aliens
• § 1442 - Withholding of tax on foreign corporations
• § 1443 - Foreign tax-exempt organizations
• § 1444 - Withholding on Virgin Islands source income
• § 1445 - Withholding of tax on dispositions of United States real property interests
• § 1446 - Withholding of tax on foreign partners’ share of effectively connected income