26 C.F.R. § 1.1442-3 Tax exempt income of a foreign tax-exempt corporations.
Title 26 - Internal Revenue
For regulations providing for a claim of exemption for income exempt from tax under section 501(a) of a foreign tax-exempt corporation, see §1.1441–9. See §1.1443–1 for withholding rules applicable to foreign private foundations and to the unrelated business income of foreign tax-exempt organizations. [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
§ 1.1442-3 Tax exempt income of a foreign tax-exempt corporations.