Final Regulations on Withholding Tax Paid to Foreign Persons
Federal Register, May 22, 2000, Page 32151
Internal Revenue Service
This document contains amendments to final regulations relating to the withholding of income tax under sections 1441, 1442, and 1443 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 amendments under sections 6041, 6041A, 6042, 6045, 6049, and 3406. This regulation affects persons making payments of U.S. source income to foreign persons.
These regulations are effective January 1, 2001.
Carl Cooper, Laurie Hatten-Boyd, or Kate Hwa (202) 622-3840