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 § 1.1442-2
26 CFR § 1.1442-2
Exemption under a tax treaty
June 25, 2020
CFR

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]

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§ 1.1442-1 Withholding of tax on foreign corporations
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§ 1.1442-3 Tax exempt income of a foreign tax-exempt corporation

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