CFR /  Title 26  /  Part 1  /  Sec. 1.1442-1 Withholding of tax on foreign corporations.

For regulations concerning the withholding of tax at source under section 1442 in the case of foreign corporations, foreign governments, international organizations, foreign tax-exempt corporations, or foreign private foundations, see Secs. 1.1441-1 through 1.1441-9. [T.D. 8734, 62 FR 53466, Oct. 14, 1997]