United States IRC sections
Statute section
IRC section 1446
Withholding of tax on foreign partners' share of effectively connected income
Country
United States
Section
1446
Updated
2026-05-04
Operative text
Section 1446 requires partnerships with effectively connected taxable income allocable to foreign partners to pay withholding tax under rules prescribed by the Secretary. It also includes the modern withholding framework for certain dispositions of partnership interests under subsection (f).
Cross-references
26 U.S.C. 86426 U.S.C. 70426 U.S.C. 1446(f)
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
Cited by
- StatuteIRC §1441
Primary sources
- 26 U.S.C. section 1446Verified 2026-05-04
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.