Internal Revenue Service (IRS), Treasury.
This document corrects final regulations and removal of temporary regulations (TD 9253) that was published in the Federal Register on Tuesday, March 14, 2006 (71 FR 13003) relating to the withholding of tax under section 1441 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.
This correction is effective March 14, 2006.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Ethan Atticks, (202) 622-3840 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations and removal of temporary regulations (TD 9253) that is the subject of this correction are under section 1441 of the Internal Revenue Code.
Need for Correction
As published, TD 9253 contains an error that may prove to be misleading and is in need of clarification.Start List of Subjects
List of Subjects in 26 CFR Part 1End List of Subjects Start Printed Page 25748
Correction of PublicationStart Amendment Part
Accordingly,End Amendment Part Start Part
PART 1—INCOME TAXESEnd Part Start Amendment Part
End Amendment Part
End Amendment Part Start Signature
Guy R. Traynor,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 06-4088 Filed 5-1-06; 8:45 am]
BILLING CODE 4830-01-P