OBS_VALUE: <ul><li><a href=http://uscode.house.gov/view.xhtml?req=(title:26 section:181 edition:prelim) OR (granuleid:USC-prelim-title26-section181)&f=treesort&edition=prelim&num=0&jumpTo=true# target=_blank>United States Code: Title 26 - Internal Revenue Code(26 U.S.C. §181 (2017))</a></li><li><a href=https://uscode.house.gov/view.xhtml?req=granuleid%3AUSC-prelim-title26&saved=%7CKHRpdGxlOjI2IHNlY3Rpb246MTgxIGVkaXRpb246cHJlbGltKSBPUiAoZ3JhbnVsZWlkOlVTQy1wcmVsaW0tdGl0bGUyNi1zZWN0aW9uMTgxKQ%3D%3D%7CdHJlZXNvcnQ%3D%7C%7C0%7Cfalse%7Cprelim&edition=prelim target=_blank>Internal Revenue Code(26 U.S.C. Ch. 3 (2017) Withholding of Tax on Nonresident Aliens and Foreign Corporations)</a></li><li><a href=https://www.nysenate.gov/legislation/laws/TAX target=_blank>New York Consolidated Laws, Tax Law (TAX)(NY Tax L, art 9 and art 9-A (2016))</a></li></ul>