[Federal Register Volume 61, Number 110 (Thursday, June 6, 1996)]
[Proposed Rules]
[Pages 28823-28824]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-14232]



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DEPARTMENT OF THE TREASURY
26 CFR Parts 1, 31, 35a, 301, 502, 503, 509, 513, 514, 516, 517, 
520, and 521

[IL-62-90; IL-32-93; IL-52-86; IL-52-94]
RIN 1545-AO27; 1545-AR90; 1545-AL99; 1545-AT00


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 Part 
35a and of Certain Regulations Under Income Tax Treaties; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of public hearing on proposed rulemaking.

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SUMMARY: This document contains corrections to the notice of a public 
hearing (IL-52-86) which was published in the Federal Register on 
Wednesday, May 8, 1996 (61 FR 20767), regarding proposed regulations 
relating, in part, to information reporting and backup withholding.

FOR FURTHER INFORMATION CONTACT: Philip Garlett, (202) 622-3880 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of public hearing that is subject to these corrections 
will be held on Wednesday, July 24, 1996, beginning at 10 a.m. Requests 
to speak and outlines of oral comments must be received by Wednesday, 
July 3, 1996.

Need for Correction

    As published, the notice of public hearing (IL-52-86) contains 
errors which may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, the publication of the notice of hearing (IL-52-86), 
which was the subject of FR Doc. 96-11409, is corrected as follows:
    1. On page 20767, column 1, in the heading, the language ``26 CFR 
Parts 1, 32 and 35a'' is corrected to read ``26 CFR Parts 1, 31, 35a, 
301, 502, 503, 509, 513, 514, 516, 517, 520, and 521''.
    2. On page 20767, column 1, in the heading, the language ``[IL-52-
86]'' is corrected to read ``[IL-62-90; IL-32-93; IL-52-86; IL-52-
94]''.
    3. On page 20767, column 1, in the heading, the language ``RIN 
1545-AL99'' is corrected to read ``RIN 1545-AO27; 1545-AR90; 1545-AL99; 
1545-AT00''.

[[Page 28824]]

    4. On page 20767, column 1, in the heading, the language ``Income 
Taxes; Information and Backup Withholding; Hearing'' is corrected to 
read ``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 Part 
35a and of Certain Regulations Under Income Tax Treaties; Hearing''.
    5. On page 20767, column 1, in the preamble, the SUMMARY is 
corrected to read as follows:

SUMMARY: This document provides notice of a public hearing on proposed 
regulations relating to the withholding of income tax on certain U.S. 
source income paid to foreign persons (including the related tax 
deposit and reporting requirements, and the related collection, 
refunds, and credits of withheld tax), information reporting and backup 
withholding, and the removal of certain temporary employment tax 
regulations and certain regulations under income tax treaties.
    6. On page 20767, column 2, in the preamble, the SUPPLEMENTARY 
INFORMATION is corrected to read as follows:

SUPPLEMENTARY INFORMATION: The subject of the public hearing is 
proposed amendments to the Income Tax Regulations, Employment Tax 
Regulations, and Procedure and Administration Regulations under 
sections 163(f), 165(j), 871(h), 881(c), 1441, 1442, 1461, 1462, 1463, 
3401, 3406, 6041, 6041A, 6042, 6045, 6049, 6050N, 6109, 6114, 6402 and 
6413. The proposed regulations appeared in the Federal Register on 
Monday, April 22, 1996 (61 FR 17614).
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 96-14232 Filed 6-5-96; 8:45 am]
BILLING CODE 4830-01-U