26 C.F.R. § 1.1442-2. - § 1.1442-2 Exemption Under a Tax Treaty.

Current as of January 1, 1970

Section 1.1442-2 - § 1.1442-2 Exemption Under a Tax Treaty.Section 1.1442-2 - § 1.1442-2 Exemption Under a Tax Treaty.

Section 1.1442-1 - § 1.1442-1 Withholding of Tax on Foreign Corporations.Section 1.1442-3 - § 1.1442-3 Tax Exempt Income of a Foreign Tax-exempt Corporation.

§ 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]

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