Annex
I: The Legislation
The
text file of Section 1.1441 occupies 650KB.
The
following paragraph from the opening of the text
describes the purpose of the various sections.
Click on the section header to link to the full
text for that section.
Section
1.1441-1 Requirement for the deduction
and withholding of tax on payments to foreign
persons.
(a)
Purpose and scope. This section, Secs. 1.1441-2
through 1.1441- 9, and 1.1443-1 provide rules
for withholding under sections 1441, 1442, and
1443 when a payment is made to a foreign person.
This
section provides definitions of terms used in
chapter 3 of the Internal Revenue Code (Code)
and regulations thereunder. It prescribes procedures
to determine whether an amount must be withheld
under chapter 3 of the Code and documentation
that a withholding agent may rely upon to determine
the status of a payee or a beneficial owner as
a U.S. person or as a foreign person and other
relevant characteristics of the payee that may
affect a withholding agent's obligation to withhold
under chapter 3 of the Code and the regulations
thereunder. Special procedures regarding payments
to foreign persons that act as intermediaries
are also provided.
Section
1.1441-2 defines the income subject to
withholding under section 1441, 1442, and 1443
and the regulations under these sections.
Section
1.1441-3 provides rules regarding the
amount subject to withholding.
Section
1.1441-4 provides exemptions from withholding
for, among other things, certain income effectively
connected with the conduct of a trade or business
in the United States, including certain compensation
for the personal services of an individual.
Section
1.1441-5 provides rules for withholding
on payments made to flow-through entities and
other similar arrangements.
Section
1.1441-6 provides rules for claiming a
reduced rate of withholding under an income tax
treaty.
Section
1.1441-7 defines the term withholding
agent and provides due diligence rules governing
a withholding agent's obligation to withhold.
Section
1.1441-8 provides rules for relying on
claims of exemption from withholding for payments
to a foreign government, an international organization,
a foreign central bank of issue, or the Bank for
International Settlements.
Sections
1.1441-9 and 1.1443-1
provide rules for relying on claims of exemption
from withholding for payments to foreign tax exempt
organizations and foreign private foundations.
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