Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds
§ 1.1442-2 Exemption under a tax treaty.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
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]
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