Guidance Regarding Claims for Certain Income Tax Convention Benefits; Correction

tax-irs · IRS · Rule · Published 1997-09-05 · Effective 1997-07-02 · 62 FR 46876

Document

Document number: 97-23645
Federal Register citation: 62 FR 46876
CFR reference: 26 CFR 1
Type: Rule
Action: Correction to temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 1997-09-05
Effective date: 1997-07-02
Treasury docket: TD 8722

Abstract

This document contains corrections to temporary regulations (TD 8722) which were published in the Federal Register on Wednesday, July 2, 1997 (62 FR 35673). The temporary regulations relate to the eligibility for benefits under income tax treaties for payments to entities.

Source

Authoritative: Federal Register document
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