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CHAPTER 3⁠—WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS — Front Matter

Chap.Sec.
A.Nonresident aliens and foreign corporations1441
B.Application of withholding provisions1461

Editorial Notes

Amendments

1984⁠—Pub. L. 98–369, div. A, title IV, § 474(r)(29)(B), (C), July 18, 1984, 98 Stat. 844, struck out “AND TAX-FREE COVENANT BONDS” after “FOREIGN CORPORATIONS” in heading of chapter 3, and struck out item for subchapter B “Tax-free covenant bonds” and redesignated the item for subchapter C as B.