Chapter 1: Introduction
Chapter 2: Nonresident Aliens
Chapter 3: Backup Withholding
Chapter 4: Qualified Intermediaries
Chapter 5: Withholding Foreign Partnerships and Withholding Foreign Trusts
Chapter 6: The HIRE Act (FATCA)
Chapter 7: Foreign Partner Withholding
Chapter 8: Tax Minimization for Non-U.S. Pension Funds Investing in the United States—Reporting Issues
Appendix I. Definitions
Appendix II. Documentation Guidelines
Appendix III. Nonresident Alien Withholding