26 C.F.R. § 1.943-1   Withholding by a China Trade Act corporation.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
china trade act corporations

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§ 1.943-1   Withholding by a China Trade Act corporation.

Dividends paid by a China Trade Act corporation to a nonresident alien individual, foreign partnership, or foreign corporation are subject to withholding of tax at source under §1.1441–1. However, see paragraph (c) of §1.1441–4 for exemption applicable to dividends paid to residents of Formosa or Hong Kong.

[T.D. 6908, 31 FR 16769, Dec. 31, 1966]

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