{"data":{"id":"us/26-cfr-1.1442-3","jurisdiction":"us","citation":"26 CFR 1.1442-3","heading":"-3 Tax exempt income of a foreign tax-exempt corporation.","body":"For regulations providing for a claim of exemption for income exempt from tax under section 501(a) of a foreign tax-exempt corporation, see § 1.1441-9. See § 1.1443-1 for withholding rules applicable to foreign private foundations and to the unrelated business income of foreign tax-exempt organizations.","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":"1cee224c1fea9ef0d3947a4fd040b682c8ff7131c4dff409c57dbfeacdce2b9e","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1442-2","next":"us/26-cfr-1.1443-1"},"notice":"GroundRules: Original legal text. Not legal advice."}