§ 1.1442-2. Exemption under a tax treaty.
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/us/cfr/t26/s§ 1.1442-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 § 1.1441-6. [T.D. 8734, 62 FR 53466, Oct. 14, 1997]
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§ 1.1442-2
Exemption under a tax treaty.
Treas. Dec.T.D. 8734
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