{"abstract":"This document contains amendments to final regulations relating to the withholding of income tax under sections 1441, 1442, and 1443 on certain U.S. source income paid to foreign persons and related requirements governing collection, deposit, refunds, and credits of withheld amounts under sections 1461 through 1463. Additionally, this document contains amendments under sections 6041, 6041A, 6042, 6045, 6049, and 3406. This regulation affects persons making payments of U.S. source income to foreign persons.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2000/05/22/00-11937.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26},{"chapter":null,"citation_url":null,"part":"31","title":26}],"citation":"65 FR 32152","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These regulations are effective January 1, 2001.","disposition_notes":null,"docket_ids":["TD 8881"],"dockets":[],"document_number":"00-11937","effective_on":"2001-01-01","end_page":32212,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2000/05/22/00-11937.xml","html_url":"https://www.federalregister.gov/documents/2000/05/22/00-11937/revisions-to-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to-foreign","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/00-11937?publication_date=2000-05-22","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2000-05-22/00-11937/mods.xml","not_received_for_publication":null,"page_length":61,"page_views":{"count":521,"last_updated":"2026-09-22 04:15:07 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2000-05-22/pdf/00-11937.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2000-05-22","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2000/05/22/00-11937.txt","regulation_id_number_info":{"1545-AV27":{"issue":"201104","html_url":"https://www.federalregister.gov/regulations/1545-AV27/electronic-transmission-of-withholding-certificates","title":"Electronic Transmission of Withholding Certificates","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201104&RIN=1545-AV27&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"},"1545-AX53":{"issue":"200004","html_url":"https://www.federalregister.gov/regulations/1545-AX53/changes-to-section-1441-regulations-effective-january-1-2000","title":"Changes to Section 1441 Regulations Effective January 1, 2000","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200004&RIN=1545-AX53&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"},"1545-AV41":{"issue":"199910","html_url":"https://www.federalregister.gov/regulations/1545-AV41/regulations-under-section-1441-regarding-withholding-on-sales-of-debt-obligations-between-interest-p","title":"Regulations Under Section 1441 Regarding Withholding on Sales of Debt Obligations Between Interest Payment Dates","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199910&RIN=1545-AV41&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AV27","1545-AV41","1545-AX53"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":32152,"subtype":null,"title":"Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations.","toc_doc":"Withholding of tax on certain U.S. source income paid to foreign persons and related collection, deposit, refunds, and credits, etc.","toc_subject":"Income taxes, etc.:","topics":["Employment taxes","Income taxes","Penalties","Pensions","Railroad retirement","Reporting and recordkeeping requirements","Social security","Unemployment compensation"],"type":"Rule","volume":65}