Treasury Regulations (26 C.F.R.)
26 CFR § 1.1442-2
Exemption under a tax treaty.
Official textecfr.govlast amended
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]
Source: view the official text
In this part (40 sections)
- 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.
- 1.1446-6 · Special rules to reduce a partnership's 1446 tax with…