1. Regulations
  2. title 26
  3. chapter I-i13
  4. part 1
  5. subjgrp 3
  6. § 1.1442-1

View all text of Subjgrp 3 [§ 1.1441-0 - § 1.1446(f)-5]

§ 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.

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

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.

CITE AS: 26 CFR 1.1442-1