U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)
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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.
