Sec. 1.1442-3 Tax exempt income of a foreign tax-exempt corporations.

     For regulations providing for a claim of exemption for income exempt from tax under section 501(a) of a foreign tax-exempt corporation, see section 1.1441-9. See section

for withholding rules applicable to foreign private foundations and to the unrelated business income of foreign tax-exempt organizations.

[T.D. 8734, 62 FR 53387-53498, Oct. 14, 1997.]