Treasury Regulations, Subchapter A, Sec. 1.943-1
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Sec. 1.943-1 Withholding by a China Trade Act corporation
Dividends paid by a China Trade Act corporation to a nonresident alien individual, foreign partnership, or foreign corporation are subject to withholding of tax at source under §1.1441–1. However, see paragraph (c) of §1.1441–4 for exemption applicable to dividends paid to residents of Formosa or Hong Kong.
[T.D. 6908, 31 FR 16769, Dec. 31, 1966]
