§ 1.1442-3. Tax exempt income of a foreign tax-exempt corporation.
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/us/cfr/t26/s§ 1.1442-3·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 exemption for income exempt from tax under section 501(a) of a foreign tax-exempt corporation, see § 1.1441-9. See § 1.1443-1 for withholding rules applicable to foreign private foundations and to the unrelated business income of foreign tax-exempt organizations. [T.D. 8734, 62 FR 53466, Oct. 14, 1997]
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§ 1.1442-3
Tax exempt income of a foreign tax-exempt corporation.
Treas. Dec.T.D. 8734
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