Treasury Regulations · 26 CFR
§ 1.1442-1. Withholding of tax on foreign corporations.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1442
Cite as 26 CFR § 1.1442-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 14, 1997 by T.D. 8734
- Issued under
- 26 U.S.C. § 1442
- Length
- 44 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 1
For regulations concerning the withholding of tax at source under section 1442 in the case of foreign corporations, foreign governments, international organizations, foreign tax-exempt corporations, or foreign private foundations, see §§ 1.1441-1 through 1.1441-9.
[T.D. 8734, 62 FR 53466, Oct. 14, 1997]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8734 (62 FR 53466)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds
Nearby sections
- § 1.1441-7 General provisions relating to withholding agents.
- § 1.1441-8 Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements.
- § 1.1441-9 Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations.
- § 1.1441-10 Withholding agents with respect to fast-pay arrangements.
- § 1.1442-1 Withholding of tax on foreign corporations.
- § 1.1442-2 Exemption under a tax treaty.
- § 1.1442-3 Tax exempt income of a foreign tax-exempt corporation.
- § 1.1443-1 Foreign tax-exempt organizations.
- § 1.1445-1 Withholding on dispositions of U.S. real property interests by foreign persons: In general.