[Code of Federal Regulations]
[Title 26, Volume 10]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.943-1]

[Page 200]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.943-1  Withholding by a China Trade Act corporation.

    Dividends paid by a China Trade Act corporation to a nonresident 
alien individual, foreign partnership, or foreign corporation are 
subject to withholding of tax at source under Sec. 1.1441-1. However, 
see paragraph (c) of Sec. 1.1441-4 for exemption applicable to 
dividends paid to residents of Formosa or Hong Kong.

[T.D. 6908, 31 FR 16769, Dec. 31, 1966]

                     controlled foreign corporations