11 results for "1441"

Outline of regulation provisions for section 1441.

Requirement for the deduction and withholding of tax on payments to foreign persons.

Withholding agents with respect to fast-pay arrangements.

Amounts subject to withholding.

Determination of amounts to be withheld.

Exemptions from withholding for certain effectively connected income and other amounts.

Withholding on payments to partnerships, trusts, and estates.

Claim of reduced withholding under an income tax treaty.

General provisions relating to withholding agents.

Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements.

Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations.