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  1. IRC
  2. Subtitle A
  3. Chapter 3

Chapter 3 — Withholding of Tax on Nonresident Aliens and Foreign Corporations (Sections 1441 to 1464)

Subchapter A — Nonresident Aliens and Foreign Corporations (Sections 1441 to 1446)

Subchapter B — Application of Withholding Provisions (Sections 1461 to 1464)