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Code of Federal Regulations (Last Updated: July 5, 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 |
§ 1.1442-1 - Withholding of tax on foreign corporations.
Latest version.
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§ 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]