Treasury Regulations (26 C.F.R.)
26 CFR § 1.1451-2
Exemptions from withholding under section 1451.
# (a) Claiming personal exemptions.
Withholding under § 1.1451-1 from interest on bonds or other obligations of corporations issued before January 1, 1934, and containing a tax-free covenant shall not be required if there is filed with the withholding agent when presenting coupons for payment, or not later than February 1 of the following year, an ownership certificate on Form 1000 stating:
(1) In the case of a citizen or resident of the United States, that his taxable income does not exceed his deductions for personal exemptions allowed under section 151; or
(2) In the case of an estate or trust the fiduciary of which is a citizen or resident of the United States, that its taxable income does not exceed the deduction for the personal exemption allowed under section 642(b).
# (b) Claiming residence in United States.
To claim residence in the United States for purposes of section 1451, see § 1.1441-5.
# (c) Other exemptions.
The exemptions allowed by paragraphs (d) and (h) of § 1.1441-4 shall also apply for purposes of section 1451.
[T.D. 6500, 25 FR 12077, Nov. 26, 1960, as amended by T.D. 6908, 31 FR 16774, Dec. 31, 1966]
Source: view the official text
In this part (40 sections)
- 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…
- 1.1446-7 · Applicability dates.
- 1.1446(f)-1 · (f)-1 General rules.
- 1.1446(f)-2 · (f)-2 Withholding on the transfer of a non-publicly…
- 1.1446(f)-3 · (f)-3 Partnership's requirement to withhold under section…
- 1.1446(f)-4 · (f)-4 Withholding on the transfer of a publicly traded…
- 1.1446(f)-5 · (f)-5 Liability for failure to withhold.
- 1.1451-1 · Tax-free covenant bonds issued before January 1, 1934.
- 1.1451-2 · Exemptions from withholding under section 1451.
- 1.1461-1 · Payment and returns of tax withheld.
- 1.1461-2 · Adjustments for overwithholding or underwithholding of tax.
- 1.1461-3 · Withholding under section 1446.
- 1.1462-1 · Withheld tax as credit to recipient of income.
- 1.1463-1 · Tax paid by recipient of income.
- 1.1464-1 · Refunds or credits.
- 1.1471-0 · Outline of regulation provisions for sections 1471 through…
- 1.1471-1 · Scope of chapter 4 and definitions.
- 1.1471-2 · Requirement to deduct and withhold tax on withholdable…
- 1.1471-3 · Identification of payee.
- 1.1471-4 · FFI agreement.
- 1.1471-5 · Definitions applicable to section 1471.
- 1.1471-6 · Payments beneficially owned by exempt beneficial owners.
- 1.1472-1 · Withholding on NFFEs.
- 1.1473-1 · Section 1473 definitions.
- 1.1474-1 · Liability for withheld tax and withholding agent reporting.
- 1.1474-2 · Adjustments for overwithholding or underwithholding of tax.
- 1.1474-3 · Withheld tax as credit to beneficial owner of income.
- 1.1474-4 · Tax paid only once.