other · IRS · Rule · Published 2016-04-26 · Effective 2016-04-26 · 81 FR 24484
Document
Document number
2016-09666
Federal Register citation
81 FR 24484
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2016-04-26
Effective date
2016-04-26
Treasury docket
TD 9751
Abstract
This document contains corrections to final regulations (TD 9721) that were published in the Federal Register on Friday, February 19, 2016 (81 FR 8398). The final regulations are regarding the taxation of, and withholding on, foreign persons upon certain dispositions of, and distributions with respect to, United States real property interests (USRPIs).