Treasury Regulations, Subchapter A, Sec. 1.1442-1
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Sec. 1.1442-1 Withholding of tax on foreign corporations
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.
[T.D. 8734, 62 FR 53466, Oct. 14, 1997]
