# Guidance Regarding Claims for Certain Income Tax Convention Benefits
> **IRS** · Final regulations. · Published 2000-07-03 · Effective 2000-06-30 · 65 FR 40993
## Document
- **Document number:** 00-16761
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 40993
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-07-03
- **Effective date:** 2000-06-30
- **Treasury docket:** TD 8889
## Abstract

This document contains final regulations relating to treaty withholding rates for items of income received by entities that are fiscally transparent in the United States and/or a foreign jurisdiction. The regulations affect the determination of tax treaty benefits available to foreign persons with respect to such items of income.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/07/03/00-16761/guidance-regarding-claims-for-certain-income-tax-convention-benefits)
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