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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 |
§ 1.1441-2T - Amounts subject to withholding (temporary).
Latest version.
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§ 1.1441-2T Amounts subject to withholding (temporary).
(a) through (a)(7) [Reserved]. For further guidance, see § 1.1441-2(a) through (a)(7).
(8) Amounts of United States source gross transportation income, as defined in section 887(b)(1), that is taxable under section 887(a).
(b) through (f)
(1) [Reserved]. For further guidance, see § 1.1441-2(b) through (f)(1).
(2) Effective/applicability date. This section applies on January 6, 2017.
(g) Expiration date. The applicability of this section expires on December 30, 2019.
[T.D. 9808, 82 FR 2085, Jan. 6, 2017]