Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant…
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.1441-0 Outline of regulation provisions for section 1441.
- § 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign…
- § 1.1441-2 Amounts subject to withholding.
- § 1.1441-3 Determination of amounts to be withheld.
- § 1.1441-4 Exemptions from withholding for certain effectively connected income and…
- § 1.1441-5 Withholding on payments to partnerships, trusts, and estates.
- § 1.1441-6 Claim of reduced withholding under an income tax treaty.
- § 1.1441-7 General provisions relating to withholding agents.
- § 1.1441-8 Exemption from withholding for payments to foreign governments,…
- § 1.1441-9 Exemption from withholding on exempt income of a foreign tax-exempt…
- § 1.1441-10 Withholding agents with respect to fast-pay arrangements.
- § 1.1442-1 Withholding of tax on foreign corporations.
- § 1.1442-2 Exemption under a tax treaty.
- § 1.1442-3 Tax exempt income of a foreign tax-exempt corporation.
- § 1.1443-1 Foreign tax-exempt organizations.
- § 1.1445-1 Withholding on dispositions of U.S. real property interests by foreign…
- § 1.1445-2 Situations in which withholding is not required under section 1445(a).
- § 1.1445-3 Adjustments to amount required to be withheld pursuant to withholding…
- § 1.1445-4 Liability of agents.
- § 1.1445-5 Special rules concerning distributions and other transactions by…
- § 1.1445-6 Adjustments pursuant to withholding certificate of amount required to be…
- § 1.1445-7 Treatment of foreign corporation that has made an election under section…
- § 1.1445-8 Special rules regarding publicly traded partnerships, publicly traded trusts…
- § 1.1445-10T Special rule for Foreign governments (temporary).
- § 1.1445-11T Special rules requiring withholding under § 1.1445-5 (temporary).
- § 1.1446-0 Table of contents.
- § 1.1446-1 Withholding tax on foreign partners' share of effectively connected taxable…
- § 1.1446-2 Determining a partnership's effectively connected taxable income allocable…
- § 1.1446-3 Time and manner of calculating and paying over the 1446 tax.
- § 1.1446-4 Publicly traded partnerships.
- § 1.1446-5 Tiered partnership structures.
- § 1.1446-6 Special rules to reduce a partnership's 1446 tax with respect to a foreign…
- § 1.1446-7 Applicability dates.
- § 1.1446(f)-1 General rules.
- § 1.1446(f)-2 Withholding on the transfer of a non-publicly traded partnership interest.
- § 1.1446(f)-3 Partnership's requirement to withhold under section 1446(f)(4) on…
- § 1.1446(f)-4 Withholding on the transfer of a publicly traded partnership interest.
- § 1.1446(f)-5 Liability for failure to withhold.
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