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Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations

Federal Register, March 14, 2006, Page 13003-13008

Agency

Internal Revenue Service (IRS), Treasury

Action

Final regulations and removal of temporary regulations

Summary

This document contains final regulations relating to the withholding of tax under sections 1441 and 1442 on certain U.S. source income paid to foreign persons and related requirements governing collection, deposit, refunds, and credits of withheld amounts under sections 1461 through 1463. Additionally, this document contains final regulations under sections 6049 and 6114. These regulations affect persons making payments of U.S. source income to foreign persons and foreign persons claiming benefits under a U.S. income tax treaty.

Dates

Effective date: These regulations are effective March 14, 2006. The removal of Sec. 1.1441-1(e)(4)(vii)(G) is effective as of January 1, 2001.

Further Information

Ethan Atticks, (202) 622-3840 (not a toll free number).

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