Sec. 1.1442-1 Withholding of tax on foreign corporations.

     For regulations concerning the withholding of tax at source under section

in the case of foreign corporations, foreign governments, international organizations, foreign tax-exempt corporations, or foreign private foundations, see sections

through 1.1441-9.

[Adopted by T.D. 6187, 21 FR 5006, July 6, 1956; republished by T.D. 6500, 25 FR 12073, Nov. 26, 1960. Revised by T.D. 6908, 31 FR 16773, Dec. 31, 1966. Revised by T.D. 8734, 62 FR 53466, Oct. 14, 1997.]