{"data":{"id":"us/26-cfr-1.1442-1","jurisdiction":"us","citation":"26 CFR 1.1442-1","heading":"-1 Withholding of tax on foreign corporations.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"b2b4592be61dbf743253de05203c4af79bac1572f6dad6059ba35c91eefac24f","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1441-10","next":"us/26-cfr-1.1442-2"},"notice":"GroundRules: Original legal text. Not legal advice."}