Internal Revenue Service (IRS), Treasury.
Correction to final rule.
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.
This correction is effective January 1, 2001.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Laurie Hatten-Boyd at (202) 622-3840 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations that are subject to these corrections provide guidance under sections 1441, 1442, and 1443 of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 8856) contain errors that may prove to be misleading and are in need of clarification.
Correction of PublicationStart Amendment Part
Accordingly, the publication of the final regulations (TD 8856), which were the subject of FR Doc.End Amendment Part
1. On page 73409, column 2, § 1.1441-1(f)(2)(i), line 24, the language,End Amendment Part
2. On page 73410, column 2, § 1.1441-6(g)(2), line 10, the language “Form 1001 or 8233 is valid on or after” is corrected to read “Form 1001 or 8233 that is valid on or after”.End Amendment Part Start Signature
Dale D. Goode,
Federal Register Liaison, Assistant Chief Counsel (Corporate).
[FR Doc. 00-5247 Filed 3-27-00; 8:45 am]
BILLING CODE 4830-01-U