1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds
  6. 26 CFR § 1.1442-1
26 CFR § 1.1442-1
Withholding of tax on foreign corporations
June 25, 2020
CFR

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]

Previous
§ 1.1441-10 Withholding agents with respect to fast-pay arrangements
Next
§ 1.1442-2 Exemption under a tax treaty

Tried the LawStack mobile app?

Join thousands and try LawStack mobile for FREE today.

  • Carry the law offline, wherever you go.
  • Download CFR, USC, rules, and state law to your mobile device.

Designed and built by Tekk Innovations LLC, the makers of the LawStack iPhone app or Android app.

© 2020 Tekk Innovations LLC