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