Application of Withholding Provisions

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
  6. Application of Withholding Provisions

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Section
1461

Liability for withheld tax

Section
1462

Withheld tax as credit to recipient of income

Section
1463

Tax paid by recipient of income

Section
1464

Refunds and credits with respect to withheld tax