Information Reporting and Backup Withholding; Correction
other · IRS · Rule · Published 1996-08-07 · Effective 1997-01-01 · 61 FR 40993
Document
Document number
96-20125
Federal Register citation
61 FR 40993
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
1996-08-07
Effective date
1997-01-01
Treasury docket
TD 8664
Abstract
This document contains corrections to final regulations [TD 8664] which were published in the Federal Register on Monday, April 22, 1996 (61 FR 17572). The final regulations provide rules regarding the reporting on Form 1042-S of certain bank deposit interest paid with respect to a United States bank account to an individual who is a nonresident alien of the United States and a resident of Canada.