# 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
> **IRS** · Correction to final regulations. · Published 2001-04-06 · Effective 2001-01-01 · 66 FR 18187
## Document
- **Document number:** 01-8136
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 18187
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/04/06/01-8136/revisions-to-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to-foreign)
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