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Treas. Reg. 1.6012-2(g)(2)(i): no US return for a foreign company whose US tax was fully withheld at source, 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. 1.6012-2(g)(2)(i): no US return for a foreign company whose US tax was fully withheld at source (26 CFR 1.6012-2(g)(2)(i)(a))	Law or ruling	A holder company with no US trade or business whose US tax on a licence fee was fully…	18 Oct 2026