{"abstract":"This document contains corrections to final regulations (TD 8856) which were published in the Federal Register on Thursday, December 30, 1999 (64 FR 73408), relating to the withholding of income tax on certain U.S. source income payments to foreign persons.","action":"Correction to final rule.","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/2000/03/28/00-5247.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"65 FR 16319","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective January 1, 2001.","disposition_notes":null,"docket_ids":["TD 8856"],"dockets":[],"document_number":"00-5247","effective_on":"2001-01-01","end_page":16320,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2000/03/28/00-5247.xml","html_url":"https://www.federalregister.gov/documents/2000/03/28/00-5247/general-revision-of-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/00-5247?publication_date=2000-03-28","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2000-03-28/00-5247/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":29,"last_updated":"2026-04-04 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2000-03-28/pdf/00-5247.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2000-03-28","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2000/03/28/00-5247.txt","regulation_id_number_info":{"1545-AX44":{"issue":"199910","html_url":"https://www.federalregister.gov/regulations/1545-AX44/section-1441-final-regulations","title":"Section 1441 Final Regulations","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199910&RIN=1545-AX44&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AX44"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":16319,"subtype":null,"title":"General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Parts 1 and 35a and of Certain Regulations Under Income Tax Treaties; Correction","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":65}