Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds

Sections

• 1.1441-0
  § 1.1441-0 Outline of regulation provisions for section 1441.
• 1.1441-1
  § 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons.
• 1.1441-2
  § 1.1441-2 Amounts subject to withholding.
• 1.1441-3
  § 1.1441-3 Determination of amounts to be withheld.
• 1.1441-4
  § 1.1441-4 Exemptions from withholding for certain effectively connected income and other amounts.
• 1.1441-5
  § 1.1441-5 Withholding on payments to partnerships, trusts, and estates.
• 1.1441-6
  § 1.1441-6 Claim of reduced withholding under an income tax treaty.
• 1.1441-7
  § 1.1441-7 General provisions relating to withholding agents.
• 1.1441-8
  § 1.1441-8 Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements.
• 1.1441-9
  § 1.1441-9 Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations.
• 1.1441-10
  § 1.1441-10 Withholding agents with respect to fast-pay arrangements.
• 1.1442-1
  § 1.1442-1 Withholding of tax on foreign corporations.
• 1.1442-2
  § 1.1442-2 Exemption under a tax treaty.
• 1.1442-3
  § 1.1442-3 Tax exempt income of a foreign tax-exempt corporation.
• 1.1443-1
  § 1.1443-1 Foreign tax-exempt organizations.
• 1.1445-1
  § 1.1445-1 Withholding on dispositions of U.S. real property interests by foreign persons: In general.
• 1.1445-2
  § 1.1445-2 Situations in which withholding is not required under section 1445(a).
• 1.1445-3
  § 1.1445-3 Adjustments to amount required to be withheld pursuant to withholding certificate.
• 1.1445-4
  § 1.1445-4 Liability of agents.
• 1.1445-5
  § 1.1445-5 Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.
• 1.1445-6
  § 1.1445-6 Adjustments pursuant to withholding certificate of amount required to be withheld under section 1445(e).
• 1.1445-7
  § 1.1445-7 Treatment of foreign corporation that has made an election under section 897(i) to be treated as a domestic corporation.
• 1.1445-8
  § 1.1445-8 Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs).
• 1.1445-10T
  § 1.1445-10T Special rule for Foreign governments (temporary).
• 1.1445-11T
  § 1.1445-11T Special rules requiring withholding under § 1.1445-5 (temporary).
• 1.1446-0
  § 1.1446-0 Table of contents.
• 1.1446-1
  § 1.1446-1 Withholding tax on foreign partners' share of effectively connected taxable income.
• 1.1446-2
  § 1.1446-2 Determining a partnership's effectively connected taxable income allocable to foreign partners under section 704.
• 1.1446-3
  § 1.1446-3 Time and manner of calculating and paying over the 1446 tax.
• 1.1446-4
  § 1.1446-4 Publicly traded partnerships.
• 1.1446-5
  § 1.1446-5 Tiered partnership structures.
• 1.1446-6
  § 1.1446-6 Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income.
• 1.1446-7
  § 1.1446-7 Applicability dates.
• 1.1446(f)-1
  § 1.1446(f)-1 General rules.
• 1.1446(f)-2
  § 1.1446(f)-2 Withholding on the transfer of a non-publicly traded partnership interest.
• 1.1446(f)-3
  § 1.1446(f)-3 Partnership's requirement to withhold under section 1446(f)(4) on distributions to transferee.
• 1.1446(f)-4
  § 1.1446(f)-4 Withholding on the transfer of a publicly traded partnership interest.
• 1.1446(f)-5
  § 1.1446(f)-5 Liability for failure to withhold.