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 1.1442-3 - Tax exempt income of a foreign tax-exempt corporation

26 C.F.R. § 1.1442-3

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Section 1.1442-3 - Tax exempt income of a foreign tax-exempt corporation

For regulations providing for a claim of exemption for income exempt from tax under section 501(a) of a foreign tax-exempt corporation, see § 1.1441-9 . See § 1.1443-1 for withholding rules applicable to foreign private foundations and to the unrelated business income of foreign tax-exempt organizations.

26 C.F.R. §1.1442-3

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