# Treas. Reg. § 1.1442-2: Exemption under a tax treaty.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.1442-2>. Interprets 26 U.S.C. § 1442.

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]