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Interview Quotes
Every result is someone's own words — a real quote with the exact timestamp, linked to the source. Not a summary, not a paraphrase.
Phrases work in quotes: "legal fiction". Words are stemmed (levy finds levies).
“that are tax exempt, such as registered charities. 1461 says, quote, "Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax." And the title of the chapter referred to when it says under this chapter is chapter 3, entitled withholding of tax on non-resident aliens and foreign corporations. So, to summarize, a withholding agent is only allowed to withhold on US source income earned by and belonging to a non-resident alien individual or foreign entity. I think that was a pretty good hint”