26 C.F.R. § 1.1442-1 Withholding of tax on foreign corporations.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds
§ 1.1442-1 Withholding of tax on foreign corporations.
