Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities   For Withholding in 2002 (Rev. November 2001) Important Changes Important Reminders 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