Table of Contents

For Withholding in 2001

(Rev. February 2001)

Important Changes

Introduction

Topics and Useful Items

Withholding of Tax

Persons Subject to NRA Withholding

Documentation

Income Subject to NRA Withholding

Withholding on Specific Income

Foreign Governments and Certain Other Foreign Organizations

U.S. Taxpayer Identification Numbers

Depositing Withheld Taxes

Returns Required

Partnership Withholding on Effectively Connected Income

U.S. Real Property Interest

Tax Treaty Tables

How To Get Tax Help

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