26 CFR Topic
Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds
June 25, 2020
§
1.1441-9
Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations
§
1.1441-0
Outline of regulation provisions for section 1441
§
1.1441-1
Requirement for the deduction and withholding of tax on payments to foreign persons
§
1.1441-2
Amounts subject to withholding
§
1.1441-3
Determination of amounts to be withheld
§
1.1441-4
Exemptions from withholding for certain effectively connected income and other amounts
§
1.1441-5
Withholding on payments to partnerships, trusts, and estates
§
1.1441-6
Claim of reduced withholding under an income tax treaty
§
1.1441-7
General provisions relating to withholding agents
§
1.1441-8
Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements
§
1.1441-10
Withholding agents with respect to fast-pay arrangements
§
1.1442-1
Withholding of tax on foreign corporations
§
1.1442-2
Exemption under a tax treaty
§
1.1442-3
Tax exempt income of a foreign tax-exempt corporation
§
1.1443-1
Foreign tax-exempt organizations
§
1.1445-1
Withholding on dispositions of U.S. real property interests by foreign persons: In general
§
1.1445-2
Situations in which withholding is not required under section 1445(a)
§
1.1445-3
Adjustments to amount required to be withheld pursuant to withholding certificate
§
1.1445-4
Liability of agents
§
1.1445-5
Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates
§
1.1445-6
Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e)
§
1.1445-7
Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation
§
1.1445-8
Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs)
§
1.1445-10T
Special rule for Foreign governments (temporary)
§
1.1445-11T
Special rules requiring withholding under §1.1445-5 (temporary)
§
1.1446-0
Table of contents
§
1.1446-1
Withholding tax on foreign partners' share of effectively connected taxable income
§
1.1446-2
Determining a partnership's effectively connected taxable income allocable to foreign partners under section 704
§
1.1446-3
Time and manner of calculating and paying over the 1446 tax
§
1.1446-4
Publicly traded partnerships
§
1.1446-5
Tiered partnership structures
§
1.1446-6
Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income
§
1.1446-7
Effective/Applicability date.
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