Implements § 1442Open in workspace
Reg. § 1.1442-1 Withholding of tax on foreign corporations.
26 CFR § 1.1442-1eCFR, current through 2026-07-14
For regulations concerning the withholding of tax at source under section in the case of foreign corporations, foreign governments, international organizations, foreign tax-exempt corporations, or foreign private foundations, see through .
[T.D. 8734, 62 FR 53466, Oct. 14, 1997]