Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations; Correction
other · IRS · Rule · Published 2001-04-06 · Effective 2001-01-01 · 66 FR 18187
Document
Document number
01-8136
Federal Register citation
66 FR 18187
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2001-04-06
Effective date
2001-01-01
Treasury docket
TD 8881
Abstract
This document contains corrections to final regulations (TD 8881) which were published in the Federal Register on Monday, May 22, 2000 (65 FR 32152). The final regulations relate to withholding of tax on certain U.S. source income paid to foreign persons and related requirements governing the collection, deposit, refunds, and credits of withheld amounts under sections 1461 through 1463.