Treasury Regulations (26 C.F.R.)
26 CFR § 1.1442-1 — Withholding of tax on foreign corporations.
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.
Source: official text