Treasury Regulations · 26 CFR

§ 1.1451-2. Exemptions from withholding under section 1451.

In effect eCFR current as of October 15, 2026

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. § 1451

Cite as 26 CFR § 1.1451-2

At a glance

Read from the text and its source citation. Not part of the regulation.

Status: In the current eCFR
Issued: November 26, 1960 by T.D. 6500
Last amended: December 31, 1966 by T.D. 6908
Issued under: 26 U.S.C. § 1451
Length: 193 words · about 1 min to read
Cross-references: cites 3 Code sections and 3 regulations; cited by 0

¶(a) Claiming personal exemptions. Withholding under § 1.1451-1 from interest on bonds or other obligations of corporations issued before January 1, 1934, and containing a tax-free covenant shall not be required if there is filed with the withholding agent when presenting coupons for payment, or not later than February 1 of the following year, an ownership certificate on Form 1000 stating:

¶(1) In the case of a citizen or resident of the United States, that his taxable income does not exceed his deductions for personal exemptions allowed under section 151; or

¶(2) In the case of an estate or trust the fiduciary of which is a citizen or resident of the United States, that its taxable income does not exceed the deduction for the personal exemption allowed under section 642(b).

¶(b) Claiming residence in United States. To claim residence in the United States for purposes of section 1451, see § 1.1441-5.

¶(c) Other exemptions. The exemptions allowed by paragraphs (d) and (h) of § 1.1441-4 shall also apply for purposes of section 1451.

[T.D. 6500, 25 FR 12077, Nov. 26, 1960, as amended by T.D. 6908, 31 FR 16774, Dec. 31, 1966]

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

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.

December 31, 1966Amended by T.D. 6908 (31 FR 16774)
November 26, 1960Issued by T.D. 6500 (25 FR 12077)

Where it sits in 26 CFR

Nearby sections

§ 1.1451-1 Tax-free covenant bonds issued before January 1, 1934.
§ 1.1451-2 Exemptions from withholding under section 1451.