CFR 26-1.1441-1-2014 Internal Revenue. Part1:Income taxes(continued). Section1.1441-1:Requirement for the deduction and withholding of tax on payments to foreign persons.
(a) [Reserved] For further guidance, see § 1.1441–1T(a).
CFR 26-1.1441-1-2014 history
2014CFR 26-1.1441-1-2014 Internal Revenue. Part1:Income taxes(continued). Section1.1441-1:Requirement for the deduction and withholding of tax on payments to foreign persons.