yourstate.us
Home / United States / 26 U.S.C.
26 U.S.C. § 1472

Withholdable payments to other foreign entities

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Get this as JSONEmbed this
Cite this
Citation
26 U.S.C. § 1472, Withholdable payments to other foreign entities, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463123
Permanent ID
ys:prov:463123@1
SHA-256
a79a55069a45983a9629eb2750b56e64710bd523f104434c90b8130fded902f8

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

In the case of any withholdable payment to a non-financial foreign entity, if— The requirements of this subsection are met with respect to the beneficial owner of a payment if— such beneficial owner or the payee provides the withholding agent with either— Subsection (a) shall not apply to— except as otherwise provided by the Secretary, any payment beneficially owned by— For purposes of this section, the term “non-financial foreign entity” means any foreign entity which is not a financial institution (as defined in section 1471(d)(5)).

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.