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Treas. Reg. 1.1441-6(b)(1): when a payer may apply a treaty rate, United States (federal)

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

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Last checked 18 Oct 2026

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Records read from this source
Record	Kind	As stated	Dated
Treas. Reg. 1.1441-6(b)(1): when a payer may apply a treaty rate (26 CFR 1.1441-6(b)(1))	Law or ruling	The treaty rate is available only to the real beneficial owner of the fee who is…	18 Oct 2026