Posts Tagged ‘foreign person’

26 C.F.R. §1.1441-1 – Requirement for the deduction and withholding of tax on payments to foreign persons. (c) Definitions.  The following definitions apply for purposes of sections 1441 through 1443, 1461, and regulations under those sections. For definitions of terms used in these regulations that are defined under sections 1471 through 1474, see subparagraphs (43) through (56) of this paragraph. (1) Withholding.  The…