[Federal Register Volume 61, Number 48 (Monday, March 11, 1996)]
[Rules and Regulations]
[Page 9639]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-5728]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[TD 8634]
RIN 1545-AT11


Withholding on Distributions of Indian Gaming Profits to Tribal 
Members; Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains a correction to final regulations [TD 
8634] which were published in the Federal Register for Tuesday, 
December 19, 1995 (60 FR 65237). The final regulations relate to the 
income tax withholding requirement on distributions of profits from 
certain gaming activities made to members of Indian tribes.

EFFECTIVE DATE: December 19, 1995.

FOR FURTHER INFORMATION CONTACT: Rebecca Wilson (202) 622-6040 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject to this correction are 
under section 3402 of the Internal Revenue Code.

Need for Correction

    As published, TD 8634 contains an error that is in need of 
clarification.

Correction of Publication

    Accordingly, the publication of final regulations which are the 
subject of FR Doc. 95-30683, is corrected as follows:
    On page 65237, column one, in the heading, the ``RIN'' ``1545-
AT12'' is corrected to read ``1545-AT11''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 96-5728 Filed 3-8-96; 8:45 am]
BILLING CODE 4830-01-U