# 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** · Correcting amendment. · Published 2006-05-02 · Effective 2006-03-14 · 71 FR 25747
## Document
- **Document number:** 06-4088
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 25747
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-05-02
- **Effective date:** 2006-03-14
- **Treasury docket:** TD 9253
## Abstract

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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/05/02/06-4088/revisions-to-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to-foreign)
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