Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:law
|
| gptkbp:appliesTo |
interest
dividends foreign entities nonresident aliens royalties rents other fixed or determinable annual or periodical gains, profits, and income compensation for services |
| gptkbp:codifiedIn |
26 U.S.C. § 1441
|
| gptkbp:concerns |
withholding tax
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:enforcedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:excludes |
tax treaty benefits
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 1441
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:purpose |
ensure tax collection from foreign persons
|
| gptkbp:requires |
withholding agents to remit tax to IRS
withholding on U.S. source income |
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:withholdingRate |
30%
|
| gptkbp:bfsParent |
gptkb:US_Taxation_of_International_Income
|
| gptkbp:bfsLayer |
7
|