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Tax withholding on payments to foreign persons; information reporting requirements; hearing; correction

Federal Register, April 18, 2005, Page 20099

Agency

Internal Revenue Service (IRS), Treasury

Action

Correction to notice of proposed rulemaking and notice of public hearing.

Summary

This document contains corrections to proposed regulations and notice of public hearing that were published in the Federal Register on March 30, 2005 (70 FR 16189). This regulation relates to the
withholding of income 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.

Dates

hearing scheduled for July 20, 2005, at 10 a.m. must be received by June 29, 2005

Further Information

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

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