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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 |
§ 1.1442-3 - Tax exempt income of a foreign tax-exempt corporation.
Latest version.
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§ 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.
[T.D. 8734, 62 FR 53466, Oct. 14, 1997]