{"abstract":"This notice of proposed rulemaking provides guidance regarding the obligation to withhold on interest paid with respect to obligations in the case of the sale of obligations between interest payment dates. These regulations would affect United States and foreign withholding agents and recipients. This document also provides notice of a public hearing on these proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","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/1997/10/14/97-26000.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"62 FR 53503","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Comments and outlines of oral comments to be presented at the public hearing scheduled for January 26, 1998, at 10 a.m. must be received by January 5, 1998.","disposition_notes":null,"docket_ids":["REG-114000-97"],"dockets":[],"document_number":"97-26000","effective_on":null,"end_page":53504,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1997/10/14/97-26000/withholding-on-interest-in-the-case-of-sales-of-obligations-between-interest-payment-dates","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/97-26000?publication_date=1997-10-14","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1997-10-14/97-26000/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":33,"last_updated":"2026-10-23 12:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1997-10-14/pdf/97-26000.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1997-10-14","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1997/10/14/97-26000.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":53503,"subtype":null,"title":"Withholding on Interest in the Case of Sales of Obligations Between Interest Payment Dates","toc_doc":null,"toc_subject":null,"topics":[],"type":"Proposed Rule","volume":62}