Treasury Regulations, Subchapter A, Sec. 1.1442-3
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Sec. 1.1442-3 Tax exempt income of a foreign tax-exempt corporations
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.
[T.D. 8734, 62 FR 53466, Oct. 14, 1997]
