Title 26
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Title 26
Title 26
WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
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Title 26
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Withholding of tax on nonresident aliens
Withholding of tax on foreign corporations
Foreign tax-exempt organizations
Withholding on Virgin Islands source income
Withholding of tax on dispositions of United States real property interests
Withholding of tax on foreign partners’ share of effectively connected income
Liability for withheld tax
Withheld tax as credit to recipient of income
Tax paid by recipient of income
Refunds and credits with respect to withheld tax