26 C.F.R. § 1.1442-2 Exemption under a tax treaty.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds
§ 1.1442-2 Exemption under a tax treaty.