Treasury Regulations, Subchapter A, Sec. 1.1442-2
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Sec. 1.1442-2 Exemption under a tax treaty
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.
[T.D. 8734, 62 FR 53466, Oct. 14, 1997]
