Sources / Press and newsletters

IRC section 1442(a): the same withholding duty applies to payments to foreign corporations, United States (federal)

1 record was read from this source, dated 18 Oct 2026.

Its permanent copy is being made in the Wayback Machine.

Last checked 18 Oct 2026

What was read from it

Records read from this source
Record	Kind	As stated	Dated
IRC section 1442(a): the same withholding duty applies to payments to foreign corporations (26 U.S.C. 1442(a))	Law or ruling	When the holder is a foreign company, the US buyer withholds 30 percent of a US-source…	18 Oct 2026