# Pub. L. 85-141: changes to the Internal Revenue Code

1957-08-14, 71 Stat. 365. Source: <https://www.govinfo.gov/link/plaw/85/public/141>.

## Legislative history

- Bill: [S. 2130](https://www.congress.gov/bill/85th-congress/senate-bill/2130)

## § 1441: Withholding of tax on nonresident aliens