26 U S. Code § 1441 [Withholding Of Tax On Nonresident Aliens].

26 U.S. Code § 1441. Withholding of tax on nonresident aliens U.S. Code Notes (a) General rule Except as otherwise provided in subsection (c), all persons, in whatever capacity acting (including lessees or mortgagors of real or personal property,... More

26 U.S. Code § 1441. Withholding of tax on nonresident aliens U.S. Code Notes (a) General rule Except as otherwise provided in subsection (c), all persons, in whatever capacity acting (including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States) having the control, receipt, custody, disposal, or payment of any of the items of income specified in subsection (b) (to the extent that any of such items constitutes gross income from sources within the United States), of any nonresident alien individual or of any foreign partnership shall (except as otherwise provided in regulations prescribed by the Secretary under section 874) deduct and withhold from such items a tax equal to 30 percent thereof, except that in the case of any item of income specified in the second sentence of subsection (b), the tax shall be equal to 14 percent of such item. (b) Income items The items of income referred to in subsection (a) are i Less