# Treas. Reg. § 1.1442-3: Tax exempt income of a foreign tax-exempt corporation.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.1442-3>. Interprets 26 U.S.C. § 1442.

For regulations providing for a claim of exemption for income exempt from tax under section 501(a) of a foreign tax-exempt corporation, see § 1.1441-9. See § 1.1443-1 for withholding rules applicable to foreign private foundations and to the unrelated business income of foreign tax-exempt organizations. 

[T.D. 8734, 62 FR 53466, Oct. 14, 1997]