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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds |
§ 1.1441-7T - General provisions relating to withholding agents (temporary).
Latest version.
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§ 1.1441-7T General provisions relating to withholding agents (temporary).
(a) through (b) (10)(iii) [Reserved]. For further guidance, see § 1.1441-7(a) through (b)(10)(iii).
(iv) If the beneficial owner is claiming a reduced rate of withholding under an income tax treaty, the rules of § 1.1441-6(b)(1)(ii) also apply to determine whether the withholding agent has reason to know that a claim for treaty benefits is unreliable or incorrect.
(b) (11) through (g)(1) [Reserved]. For further guidance, see § 1.1441-7(b)(11) through (g)
(1) .
(2) Effective/applicability date. This section applies on January 6, 2017.
(h) Expiration date. The applicability of this section expires on December 30, 2019.
[T.D. 9808, 82 FR 2102, Jan. 6, 2017]