# Guidance Regarding Claims for Certain Income Tax Convention Benefits; Correction
> **IRS** · Correction to temporary regulations. · Published 1997-09-05 · Effective 1997-07-02 · 62 FR 46876
## Document
- **Document number:** 97-23645
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 46876
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/1997/09/05/97-23645/guidance-regarding-claims-for-certain-income-tax-convention-benefits-correction)
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