For regulations providing for a claim of reduced withholding tax under section 1442 by certain foreign corporations pursuant to the provisions of an income tax treaty, see § 1.1441-6.
[T.D. 8734, 62 FR 53466, Oct. 14, 1997]
For regulations providing for a claim of reduced withholding tax under section 1442 by certain foreign corporations pursuant to the provisions of an income tax treaty, see § 1.1441-6.
[T.D. 8734, 62 FR 53466, Oct. 14, 1997]