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26 CFR §1.144-1(b)(2)(iii):
Title
26: Internal Revenue
PART 1—INCOME TAXES
Withholding of Tax on Nonresident Aliens and Foreign Corporations and
Tax-Free Covenant Bonds
§ 1.1441-1 Requirement for the deduction and withholding of tax on
payments to foreign persons.
(b) General rules of withholding
(2) Determination of payee and payee's
status
(iii) Payments to wholly-owned entities
For purposes of this paragraph (b)(2)(iii)(A),
a domestic entity means a person that would be treated as a
U.S. person if it had an election in effect
under
§301.7701–3(c)(1)(i) of this chapter to be treated as a
corporation.
26 U.S.C. §7701(a)(4)
TITLE 26 >
Subtitle F >
CHAPTER 79 > § 7701
§ 7701. Definitions
(a) When used in this title, where not
otherwise distinctly expressed or manifestly incompatible with the
intent thereof—
(4) Domestic
The term “domestic” when
applied to a corporation or partnership means created or organized
in the United States or under the law of the
United States or of any
State unless, in the case of a partnership, the Secretary provides
otherwise by regulations.
26 CFR §301.7701-5: Domestic, foreign,
resident, and nonresident persons
26 CFR §301.7701-5 Domestic, foreign, resident, and nonresident
persons.
A
domestic corporation is one organized or created in the United
States, including only the States (and during the periods when not
States, the Territories of Alaska and Hawaii), and the District of
Columbia, or under the law of the United States or of any State or
Territory. A foreign corporation is one which is not domestic. A
domestic corporation is a resident corporation even though it does
no business and owns no property in the United States. A
foreign corporation engaged in trade or business within the United
States is referred to in the regulations in this chapter as a
resident foreign corporation, and a foreign corporation not engaged
in trade or business within the United States, as a nonresident
foreign corporation. A partnership engaged in trade or business
within the United States is referred to in the regulations in this
chapter as a resident partnership, and a partnership not engaged in
trade or business within the United States, as a nonresident
partnership. Whether a partnership is to be
regarded as resident or nonresident is not determined by the
nationality or residence of its members or by the place in which it
was created or organized.
[Amended by T.D. 8813, Federal Register: February 2, 1999 (Volume
64, Number 21), Page 4967-4975]
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