Implements § 1442Open in workspace
Reg. § 1.1442-2 Exemption under a tax treaty.
26 CFR § 1.1442-2eCFR, current through 2026-07-14
For regulations providing for a claim of reduced withholding tax under section by certain foreign corporations pursuant to the provisions of an income tax treaty, see .
[T.D. 8734, 62 FR 53466, Oct. 14, 1997]
Source: decipher.legal/cfr/26/1.1442-2 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14