26 C.F.R. § 1.1442-1
Withholding of tax on foreign corporations
For regulations concerning the withholding of tax at source under section 1442 in the case of foreign corporations, foreign governments, international organizations, foreign tax-exempt corporations, or foreign private foundations, see §§ 1.1441-1 through 1.1441-9.
Notes of Decisions
Cited in 3
cases, 1977–2016 · leading case: InverWorld v. Comm'r, 71 T.C.M. 3231 (T.C. 1996).
InverWorld v. Comm'r, 71 T.C.M. 3231 (T.C. 1996). “1442-1, Income Tax Regs. Sec. 1.1441-3(a), Income Tax Regs. b. Post-1986 Act Law (1) Character and Source Rules for Interest Generally, the source of *513 interest depends on the residence of the obligor.”
Vitco, Inc. v. Gov't of the Virgin Islands & Reuben Wheatley, 560 F.2d 180 (3d Cir. 1977). “See 26 C.F.R. §§ 1.1442-1 , 1-1441-1. 7 This appeal is concerned only with the assessment against Vitco.”
Am. Metallurgical Coal Co. v. Comm'r, 112 T.C.M. 100 (T.C. 2016). “(applicable to interest payments made after December 31, 2000); sec. 1.1442-1 , Income Tax *171 Regs.”
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