Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.1442-2: -2 Exemption under a tax treaty.

Where this section sits in the code

Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A—INCOME TAX
PART 1—INCOME TAXES

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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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