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IRC section 1441(a): the payer must withhold 30 percent from US-source income paid to a foreign individual or partnership, United States (federal)

1 record was read from this source, dated 18 Oct 2026.

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Last checked 18 Oct 2026

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Records read from this source
Record	Kind	As stated	Dated
IRC section 1441(a): the payer must withhold 30 percent from US-source income paid to a foreign individual or partnership (26 U.S.C. 1441(a))	Law or ruling	The US buyer that pays a foreign individual or partnership holder is the one who must…	18 Oct 2026