CFR /  Title 26  /  Part 1  /  Sec. 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 Sec. 1.1441-6. [T.D. 8734, 62 FR 53466, Oct. 14, 1997]