Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter A - INCOME TAXPart 1 - INCOME TAXESGAIN OR LOSS ON DISPOSITION OF PROPERTY
WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS AND TAX-FREE COVENANT BONDS
Section 1.1442-1 - Withholding of tax on foreign corporations

26 C.F.R. § 1.1442-1

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Current through May 31, 2024
Section 1.1442-1 - Withholding of tax on foreign corporations

For regulations concerning the withholding of tax at source under section 1442 in the case of foreign corporations, foreign governments, international organizations, foreign tax-exempt corporations, or foreign private foundations, see §§ 1.1441-1 through 1.1441-9 .

26 C.F.R. §1.1442-1

T.D. 8734, 62 FR 53466, Oct. 14, 1997