Code of 1986). 905. Withholding of tax on nonresident aliens and foreign corporations (a) In General All persons, in whatever capacity acting (including lessees or mortgagors or real or personal property, fiduciaries, employers, and all officers and employees of the United States) having control, receipt, custody, disposal, or payment of any income to the extent such income constitutes gross income from sources within the United States of any nonresident alien individual, foreign partnership, or foreign corporation shall deduct and withhold from that income a tax equal to 23 percent thereof. (b) Exception No tax shall be required to be deducted from interest on portfolio debt investments. (c) Treaty Countries In the case of payments to nonresident alien individuals, foreign partnerships, or foreign corporations that have a residence in (or the nationality of a country) that has entered into a tax treaty with the United States, then the rate of withholding tax prescribed by the treaty shall govern. . 202. Conforming and technical amendments (a) Repeals The following provisions of the Internal Revenue Code of 2017 are repealed: (1) Subchapter A of chapter 61 of subtitle D (as redesignated by section 104) (relating to information and returns). (2) Sections 6103 through 6116 of subchapter B of chapter 61 of subtitle D (as so redesignated). (3) Section 6157 (relating to unemployment taxes). (4) Section 6163 (relating to estate taxes). (5) Section 6164 (relating to corporate taxes). (6) Section 6166 (relating to estate taxes). (7) Section 6167 (relating to foreign expropriation losses). (8) Sections 6201, 6205 and 6207 (relating to assessments). (9) Subchapter C of chapter 63 of subtitle D (as so redesignated) (relating to tax treatment of partnership items). (10) Section 6305 (relating to collections of certain liabilities). (11) Sections 6314, 6315, 6316, and 6317 (relating to payments of repealed taxes). (12) Sections 6324, 6324A and 6324B (relating to liens for estate and gift taxes). (13) Section 6344 (relating