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Publication 515
Withholding of Tax on Nonresident Aliens and Foreign Corporations  

For Withholding in 1999

(Rev. December 1998)

Important Changes

Introduction

Topics and Useful Items

Withholding of Tax

Withholding Exemptions and Reductions

Income Subject to Withholding

Withholding on Specific Income

U.S. Taxpayer Identification Numbers

Depositing Withheld Taxes

Returns Required

Partnership Withholding on Effectively Connected Income

U.S. Real Property Interest

How To Get More Information

Tax Treaty Tables


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Friday, 3 Dec 1999 17:04:22 EST