Subjgrp 3. Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds

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