Tax withholding on payments to foreign persons; information reporting requirements; hearing; correction
Federal Register, April 18, 2005, Page 20099
Internal Revenue Service (IRS), Treasury
Correction to notice of proposed rulemaking and notice of public hearing.
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.
hearing scheduled for July 20, 2005, at 10 a.m. must be received by June 29, 2005
Ethan Atticks, (202) 622-3840 (not a toll-free number).