Treasury Regulations (26 C.F.R.)
26 CFR § 1.1442-1
Withholding of tax on foreign corporations.
Official textecfr.govlast amended
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]
Source: view the official text
In this part (40 sections)
- 1.1411-2 · Application to individuals.
- 1.1411-3 · Application to estates and trusts.
- 1.1411-4 · Definition of net investment income.
- 1.1411-5 · Trades or businesses to which tax applies.
- 1.1411-6 · Income on investment of working capital subject to tax.
- 1.1411-7 · Exception for dispositions of interests in partnerships and…
- 1.1411-8 · Exception for distributions from qualified plans.
- 1.1411-9 · Exception for self-employment income.
- 1.1411-10 · Controlled foreign corporations and passive foreign…
- 1.1441-0 · Outline of regulation provisions for section 1441.
- 1.1441-1 · Requirement for the deduction and withholding of tax on…
- 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…
- 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…
- 1.1441-9 · Exemption from withholding on exempt income of a foreign…
- 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…
- 1.1445-2 · Situations in which withholding is not required under…
- 1.1445-3 · Adjustments to amount required to be withheld pursuant to…
- 1.1445-4 · Liability of agents.
- 1.1445-5 · Special rules concerning distributions and other…
- 1.1445-6 · Adjustments pursuant to withholding certificate of amount…
- 1.1445-7 · Treatment of foreign corporation that has made an election…
- 1.1445-8 · Special rules regarding publicly traded partnerships,…
- 1.1445-10T · Special rule for Foreign governments (temporary).
- 1.1445-11T · Special rules requiring withholding under § 1.1445-5…
- 1.1446-0 · Table of contents.
- 1.1446-1 · Withholding tax on foreign partners' share of effectively…
- 1.1446-2 · Determining a partnership's effectively connected taxable…
- 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.