26 CFR § 1.1442-3 - Tax exempt income of a foreign tax-exempt corporation.
§ 1.1442-3 Tax exempt income of a foreign tax-exempt corporation.
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]