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 corporation.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
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]
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