26 C.F.R. § 1.1441-2T Amounts subject to withholding (temporary).
Title 26 - Internal Revenue
(a) through (b)(4) [Reserved]. For further guidance, see §1.1441–2(a) through (b)(4). (5) REMIC residual interests. Amounts subject to withholding include an excess inclusion described in §1.860G–3T(b)(2) and the portion of an amount described in §1.860G–3T(b)(1) that is an excess inclusion. (c) through (d)(3) [Reserved]. For further guidance, see §1.1441–2 (c) through (d)(3). (4) Withholding exemption inapplicable. The exemption in §1.1441–2(d) from the obligation to withhold shall not apply to amounts described in §1.860G–3T(b)(1) (regarding certain partnership allocations of REMIC net income with respect to a REMIC residual interest). (e) [Reserved]. For further guidance, see §1.1441–2(e). (f) Effective date. This section applies after August 1, 2006. This section will expire July 31, 2009. [T.D. 9272, 71 FR 43366, Aug. 1, 2006]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds
§ 1.1441-2T Amounts subject to withholding (temporary).
