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Treas. Reg. 1.1441-7(a)-(b): who is the withholding agent, and when it must ignore a treaty claim, 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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Record	Kind	As stated	Dated
Treas. Reg. 1.1441-7(a)-(b): who is the withholding agent, and when it must ignore a treaty claim (26 CFR 1.1441-7(a)(1), (b)(1))	Law or ruling	The US buyer is the withholding agent. If it has reason to doubt a holder's treaty…	18 Oct 2026