Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds
§ 1.1442-1 Withholding of tax on foreign corporations.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
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]
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