CFR /  Title 26  /  Part 1  /  Sec. 1.1442-3 Tax exempt income of a foreign tax-exempt corporation.

For regulations providing for a claim of exemption for income exempt from tax under section 501(a) of a foreign tax-exempt corporation, see Sec. 1.1441-9. See Sec. 1.1443-1 for withholding rules applicable to foreign private foundations and to the unrelated business income of foreign tax-exempt organizations. [T.D. 8734, 62 FR 53466, Oct. 14, 1997]