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 section
1.1441-6.
[T.D. 6908, 31 FR 16773, Dec. 31, 1966. Revised by T.D. 8734, 62 FR 53387-53498, Oct. 14, 1997.]