Section 1445 of the internal revenue code foreign person July 8, 2019 16 32 64 128 Foreign person as defined in section 1445 of the internal revenue code of 1986 Section 1445 of the internal revenue code Section 1445 irs Section 1441 of the internal revenue code Sections 1471 to 1474 of the us internal revenue code of 1986 Sec 1445 irc