IRC Section 871
IRC Section 1441
26 CFR 1.1441-0 – Outline of regulation provisions for section 1441.
26 CFR 1.1441-1 – Requirement for the deduction and withholding of tax on payments to foreign persons.
26 CFR 1.1441-2 – Amounts subject to withholding
26 CFR 1.1441-2T – Amounts subject to withholding (temporary).
26 CFR 1.1441-3 – Determination of amounts to be withheld.
26 CFR 1.1441-3T – Determination of amounts to be withheld (temporary).
26 CFR 1.1441-4 – Exemptions from withholding for certain effectively connected income and other amounts.
26 CFR 1.1441-4T – Exemptions from withholding for certain effectively connected income and other amounts (temporary).
26 CFR 1.1441-6 – Claim of reduced withholding under an income tax treaty.
26 CFR 1.1441-7 – General provisions relating to withholding agents.