26 CFR 1.1442-1 - Withholding of tax on foreign corporations.

Regulations last checked for updates: May 02, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

View all text of Part 1 [§ 1.1401-1 - § 1.1502-77B]

§ 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

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