Code of Federal Regulations (Last Updated: February 15, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter A - Income Tax |
Part 1 - Income Taxes |
Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds |
§ 1.1442-2 - Exemption under a tax treaty.
Latest version.
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§ 1.1442-2 Exemption under a tax treaty.
For regulations providing for a claim of reduced withholding tax under section 1442 by certain foreign corporations pursuant to the provisions of an income tax treaty, see § 1.1441-6.
[T.D. 8734, 62 FR 53466, Oct. 14, 1997]