Sec. 1.103-6 Interest upon United States obligations in the case of nonresident aliens and foreign corporations, not engaged in business in the United States. [Reserved]
[Adopted by T.D. 6220, 21 FR 10484, Dec. 29, 1956; republished by T.D. 6500, 25 FR 11402, Nov. 26, 1960. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]