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CHAN ROBLES VIRTUAL LAW LIBRARY : 26 C.F.R. § 1.1441-0 Outline of regulation provisions for section 1441.
United States> Code of Federal Regulations> Title 26 - Internal Revenue> PART 1--INCOME TAXES> § 1.1441-0 Outline of regulation provisions for section 1441.
26 C.F.R. § 1.1441-0 Outline of regulation provisions for section 1441.
This section lists captions contained in §§1.1441–1 through 1.1441–9.
§1.1441–1 Requirement for the deduction and withholding of tax on payments to foreign persons.
(2) Payments for which a Form W–9 is otherwise required.
(3) Payments for which a Form W–9 is not otherwise required.
(C) Special requirements for transmission of Forms W–8 by an intermediary. [Reserved]
§1.1441–2 Amounts subject to withholding.
§1.1441–2T Amounts subject to withholding.
(a) through (b)(4) [Reserved]
(c) through (d)(3) [Reserved]
§1.1441–3 Determination of amounts to be withheld.
(a) Withholding on gross amount.
(C) Coordination with REIT withholding.
§1.1441–4 Exemptions from withholding for certain effectively connected income and other amounts.
(4) Final payments exemption.
(ii) Final payment of compensation for personal services.
(iii) Manner of applying for final payment exemption.
(iv) Letter to withholding agent.
§1.1441–5 Withholding on payments to partnerships, trusts, and estates.
(iv) Withholding statement provided by nonwithholding foreign partnership.
(2) Determination of partnership's status as domestic or foreign in the absence of documentation.
(2) Payments to foreign complex trusts and estates.
(iv) Withholding statement provided by a foreign simple trust or foreign grantor trust.
§1.1441–6 Claim of reduced withholding under an income tax treaty.
§1.1441–7 General provisions relating to withholding agents.
(3) Financial institutions—limits on reason to know.
(5) Withholding certificate—establishment of foreign status.
(6) Withholding certificate—claim of reduced rate of withholding under treaty.
(8) Documentary evidence—establishment of foreign status.
(9) Documentary evidence—claim of reduced rate of withholding under treaty.
(10) Limits on reason to know—indirect account holders.
(11) Additional guidance.
(c) Authorized agent.
(2) Authorized foreign agent.
(4) Liability of U.S. withholding agent.
(5) Filing of returns.
§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.
[T.D. 8734, 62 FR 53421, Oct. 14, 1997, as amended by T.D. 8881, 66 FR 32168, May 22, 2000; T.D. 9023, 67 FR 70312, Nov. 22, 2002; T.D. 9272, 71 FR 43366, Aug. 1, 2006]