[Federal Register Volume 65, Number 60 (Tuesday, March 28, 2000)]
[Rules and Regulations]
[Pages 16319-16320]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-5247]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8856]
RIN 1545-AX44


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 final rule.

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SUMMARY: This document contains corrections to final regulations (TD 
8856) which were published in the Federal Register on Thursday, 
December 30, 1999 (64 FR 73408), relating to the withholding of income 
tax on certain U.S. source income payments to foreign persons.

DATES: This correction is effective January 1, 2001.

FOR FURTHER INFORMATION CONTACT: Laurie Hatten-Boyd at (202) 622-3840 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:  

Background

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

Need for Correction

    As published, the final regulations (TD 8856) contain errors that 
may prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 8856), 
which were the subject of FR Doc. 99-33515, is corrected as follows:


Sec. 1.1441-1  [Corrected]

    1. On page 73409, column 2, Sec. 1.1441-1(f)(2)(i), line 24, the 
language,

[[Page 16320]]

``valid after December 31, 2001. The rule'' is corrected to read 
``valid after December 31, 2000. The rule''.


Sec. 1.1441-6  [Corrected]

    2. On page 73410, column 2, Sec. 1.1441-6(g)(2), line 10, the 
language ``Form 1001 or 8233 is valid on or after'' is corrected to 
read ``Form 1001 or 8233 that is valid on or after''.

Dale D. Goode,
Federal Register Liaison, Assistant Chief Counsel (Corporate).
[FR Doc. 00-5247 Filed 3-27-00; 8:45 am]
BILLING CODE 4830-01-U