[Federal Register Volume 76, Number 109 (Tuesday, June 7, 2011)]
[Proposed Rules]
[Pages 32885-32886]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-13928]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[REG-151687-10]
RIN 1545-BJ98


Withholding on Payments by Government Entities to Persons 
Providing Property or Services; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking (REG-151687-10) that was published in the Federal Register 
on Monday, May 9, 2011 (76 FR 26678). The proposed regulation provides 
guidance relating to withholding by government entities on payments to 
persons providing property or services.

FOR FURTHER INFORMATION CONTACT: A.G. Kelley, (202) 622-6040 (not a 
toll free number).

SUPPLEMENTARY INFORMATION: 

Background

    The notice of proposed rulemaking (REG-151687-10) that is the 
subject of this correction is under section 3042(t) of the Internal 
Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-151687-10) 
contains an error that may prove to be misleading and is in need of 
clarification.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-151687-10), 
that was the subject of FR Doc. 2011-10758, is corrected as follows:

[[Page 32886]]

Sec.  31.3402(t)-1  [Corrected]

    On Page 26679, column 2, under the paragraph heading Sec.  
31.3402(t)-1 Withholding requirement on certain payments made by 
government entities, line 7 from the bottom of the paragraph, the 
language ``a mere renewal of a contract. A material'' is corrected to 
read ``a mere renewal of a contract that does not otherwise materially 
affect the property or services to be provided under the contract, the 
terms of payment for the property or services under the contract, or 
the amount payable for the property or services under the contract. A 
material''.

LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2011-13928 Filed 6-6-11; 8:45 am]
BILLING CODE 4830-01-P