[Federal Register: March 9, 1999 (Volume 64, Number 45)]
[Rules and Regulations]               
[Page 11378]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr09mr99-4]


[[Page 11378]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8804]
RIN 1545-AW39

 
General Revision of Regulations Relating to Withholding of Tax on 
Certain U.S. Source Income Paid to Foreign Persons and Related 
Collection, Refunds, and Credits; Revision of Information Reporting and 
Backup Withholding Regulations; and Removal of Regulations Under Parts 
1 and 35a and of Certain Regulations Under Income Tax Treaties; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to technical amendments.

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SUMMARY: This document contains a correction to final regulations (TD 
8804), which were published in the Federal Register Thursday, December 
31, 1998 (63 FR 72183), relating to the withholding of income tax on 
certain U.S. source income payments to foreign persons.

DATES: This correction is effective January 1, 2000.

FOR FURTHER INFORMATION CONTACT: Lilo Hester, (202) 622-3840 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of these corrections are 
under sections 1441, 1442, and 1443 of the Internal Revenue Code.

Need for Correction

    As published, TD 8804 contains errors which may prove to be 
misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the final rule; technical 
amendments (TD 8804), which was the subject of FR Doc. 98-34359, is 
corrected as follows:


Secs. 1.6041-1 and 1.6042-2  [Corrected]

    On page 72188, in the table following ``Par. 15.'', two entries are 
added in numerical order to read as follows:

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                 Section                               Remove                               Add
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      *                   *                   *                   *                   *                   *
                                                           *
1.6041-1(d)(5), first sentence...........  December 31, 1998............  December 31, 1999.

      *                   *                   *                   *                   *                   *
                                                           *
1.6042-2(a)(l)(iii), first sentence......  1099A........................  1099

      *                   *                   *                   *                   *                   *
                                                           *
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Michael L. Slaughter,
Acting Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 99-5531 Filed 3-8-99; 8:45 am]
BILLING CODE 4830-01-U