[Federal Register Volume 76, Number 11 (Tuesday, January 18, 2011)]
[Proposed Rules]
[Page 2852]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-829]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 31

[REG-146097-09]
RIN 1545-BJ01


Guidance on Reporting Interest Paid to Nonresident Aliens; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking and notice of 
public hearing.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking and notice of public hearing (REG-146097-09) that was 
published in the Federal Register on Friday, January 7, 2011 (76 FR 
1105) providing guidance on the reporting requirements for interest on 
deposits maintained at U.S. offices of certain financial institutions 
and paid to nonresident alien individuals.

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

SUPPLEMENTARY INFORMATION:

Background

    The correction notice that is the subject of this document is under 
sections 6049 and 3406 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking and notice of 
public hearing (REG-146097-09) contain errors that may prove to be 
misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
and notice of public hearing (REG-146097-09), which was the subject of 
FR Doc. 2011-82, is corrected as follows:
    1. On page 1105, column 3, in the preamble, under the caption 
DATES:, fourth line, the language ``public hearing scheduled for April 
28,'' is corrected to read ``public hearing scheduled for April 27,''.
    2. On page 1107, column 2, in the preamble, under the paragraph 
heading ``Comments and Public Hearing'', fourth paragraph of the 
column, second line, the language ``for April 28, 2011, beginning at 10 
a.m.'' is corrected to read ``for April 27, 2011, beginning at 10 
a.m.''.

LaNita Van Dyke,
Branch Chief, Publications and Regulations, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2011-829 Filed 1-14-11; 8:45 am]
BILLING CODE 4830-01-P