Revisions to Regulations Relating to Repeal of Tax on Interest of Nonresident Alien Individuals and Foreign Corporations Received From Certain Portfolio Debt Investments; Correction
other · IRS · Rule · Published 2007-05-10 · Effective 2007-05-10 · 72 FR 26542
Document
Document number
E7-8922
Federal Register citation
72 FR 26542
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2007-05-10
Effective date
2007-05-10
Treasury docket
TD 9323
Abstract
This document contains a correction to final regulations (TD 9323) that were published in the Federal Register on Thursday, April 12, 2007 (72 FR 18386) relating to the exclusion from gross income of portfolio interest paid to a nonresident alien individual or foreign corporation.