§ 1.1443-1 Foreign tax-exempt organizations.
Amended 1969, 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 101(j)(22), designated existing provisions as subsec. (a) and added subsec. (b).
Forms: Form 1042; Form 1042-S
Final rules 4
(a) Income subject to section 511 In the case of income of a foreign organization subject to the tax imposed by section 511, this chapter shall apply to income includible under section 512 in computing its unrelated business taxable income, but only to the extent and subject to such conditions as may be provided under regulations prescribed by the Secretary.
Amended 1969
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 121(d)(2)(C), substituted “income” for “rents” after “this chapter shall apply to”.
Cited by 1
(b) Income subject to section 4948 In the case of income of a foreign organization subject to the tax imposed by section 4948(a), this chapter shall apply, except that the deduction and withholding shall be at the rate of 4 percent and shall be subject to such conditions as may be provided under regulations prescribed by the Secretary.