General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Parts 1 and 35a and of Certain Regulations Under Income Tax Treaties; Correction
This document contains a correction to final regulations (TD 8804), which were published in the Federal Register Thursday, December 31, 1998 (63 FR 72183), relating to the withholding of income tax on certain U.S. source income payments to foreign persons.