[Federal Register Volume 79, Number 44 (Thursday, March 6, 2014)]
[Proposed Rules]
[Pages 12880-12888]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-03990]



[[Page 12879]]

Vol. 79

Thursday,

No. 44

March 6, 2014

Part V





 Department of the Treasury





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 Internal Revenue Service





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26 CFR Parts 1, 31, and 301





 Withholding of Tax on Certain U.S. Source Income Paid to Foreign 
Persons and Revision of Information Reporting and Backup Withholding 
Regulations; Proposed Rule

  Federal Register / Vol. 79 , No. 44 / Thursday, March 6, 2014 / 
Proposed Rules  

[[Page 12880]]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 31, and 301

[REG-134361-12]
RIN 1545-BL17


Withholding of Tax on Certain U.S. Source Income Paid to Foreign 
Persons and Revision of Information Reporting and Backup Withholding 
Regulations

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 
regulations and notice of public hearing.

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SUMMARY: In this issue of the Federal Register, the IRS is issuing 
temporary regulations (TD 9658) that provide revise certain provisions 
of the final regulations regarding withholding of tax on certain U.S. 
source income paid to foreign persons, information reporting and backup 
withholding with respect to payments made to certain U.S. persons, 
portfolio interest treatment for nonresident alien individuals and 
foreign corporations, and requirements for certain claims for refund or 
credit of income tax made by foreign persons. The text of the temporary 
regulations published in the Federal Register also serves as the text 
of these proposed regulations. This document also provides notice of 
public hearing on these proposed regulations.

DATES: Written and/or electronic comments must be received by May 5, 
2014. Outlines of topics to be discussed at the public hearing 
scheduled for June 24, 2014 at 10 a.m. must be received by May 5, 2014.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-134361-12), Room 
5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday between the hours of 8:00 a.m. and 4:00 p.m. to CC:PA:LPD:PR 
(REG-134361-12), Courier's Desk, Internal Revenue Service, 1111 
Constitution Avenue NW., Washington, DC 20224, or sent electronically, 
via the Federal eRulemaking Portal at www.regulations.gov (IRS REG-
134361-12). The public hearing will be held in the IRS Auditorium, 
Internal Revenue Building, 1111 Constitution Avenue NW., Washington, 
DC.

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

SUPPLEMENTARY INFORMATION:

Background

    Temporary regulations in this issue of the Federal Register amend 
the Income Tax Regulations (26 CFR part 1) relating to sections 871, 
1441, 1461, 6041, 6042, 6045, and 6049 of the Internal Revenue Code 
(Code), the Employment Tax Regulations (26 CFR part 31) under section 
3406 of the Code, and the Procedure and Administration Regulations (26 
CFR part 301) under section 6402 of the Code. The temporary regulations 
set forth rules relating to the coordination of withholding and 
reporting requirements under chapter 4 of the Code with withholding and 
reporting requirements under chapter 3, reporting requirements under 
chapter 61, and backup withholding requirements under section 3406. The 
temporary regulations also provide guidance regarding claims for credit 
or refund of chapter 4 withholding under Sec.  301.6402-3(e). The 
temporary regulations also amend Sec.  1.871-14 to reflect certain 
changes to the procedures for interest to qualify as portfolio 
interest. The text of the temporary regulations also serves as the text 
of these proposed regulations. The preamble to the temporary 
regulations explains the temporary regulations and these proposed 
regulations.

Special Analyses

    It has been determined that this notice of proposed rulemaking is 
not a significant regulatory action as defined in Executive Order 
12866, as supplemented by Executive Order 13653. Therefore, a 
regulatory assessment is not required. It has also been determined that 
section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) 
does not apply to these regulations.
    It is hereby certified that the collection of information in this 
notice of proposed rulemaking will not have a significant economic 
impact on a substantial number of small entities within the meaning of 
section 601(6) of the Regulatory Flexibility Act (5 U.S.C. chapter 6)
    The domestic small business entities that are subject to the 
collections of information in this notice of proposed rulemaking are 
those domestic business entities that are payors of certain U.S. source 
income to foreign persons. These domestic small business entities are 
subject to comprehensive rules under chapter 3 to identify the proper 
treatment of payee for purposes of that chapter's information reporting 
and tax withholding purposes. The domestic small business entities 
subject to the collections of information in this notice of proposed 
rulemaking are also subject to comprehensive information reporting and 
tax withholding rules under chapters 4 and 61 with respect to payments 
of certain U.S. source income subject to information reporting and tax 
reporting under chapter 3. These payors are also subject to information 
and reporting rules under section 3406.
    Payors of payments that are subject to the information reporting 
and withholding regimes under chapters 3, 4, and 61, and section 3406 
play an important role in U.S. tax compliance by providing information 
about payments made to, and income earned by, U.S. and foreign 
taxpayers. This notice of proposed rulemaking coordinates the 
information collection and reporting requirements of chapters 3 and 61 
and section 3406 applicable to domestic small business entities that 
are payors of certain U.S. source income with the information 
collection and reporting requirements of chapter 4 that are applicable 
to those same domestic small business entities. This notice of proposed 
rulemaking establishes a more integrated set of information reporting 
and tax withholding rules applicable to a domestic small business 
entity making a payment of U.S. source income that is otherwise the 
case.
    The integrated set of information reporting and withholding rules 
set out in this notice of proposed rulemaking that will apply to 
domestic small business entities paying U.S. source income to foreign 
persons reduce burdens otherwise placed on these entities, including 
removing duplicative reporting obligations that would otherwise apply. 
In addition, this notice of proposed rulemaking conforms the due 
diligence, withholding, and reporting rules under chapters 3, 4, and 
61, and section 3406 to the extent appropriate in light of the separate 
objectives of each chapter or section, thereby reducing burdens that 
would otherwise apply to domestic small business entities making 
payments of U.S. source income to foreign persons.
    Although the Treasury Department and the IRS anticipate that a 
substantial number of domestic small entities will be affected by the 
collection of information in this notice of proposed rulemaking, the 
Treasury Department and the IRS believe that the economic impact to 
these entities resulting from the information collection requirements 
will not be significant. Therefore, a Regulatory Flexibility Analysis 
under the Regulatory Flexibility Act is not required. Pursuant to 
section 7805(f) of the Code, this regulation has been submitted to the 
Chief Counsel for Advocacy of the Small Business

[[Page 12881]]

Administration for comment on its impact on small businesses. The 
Internal Revenue Service invites the public to comment on this 
certification.

Comments and Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any written comments (a signed original 
and eight (8) copies) or electronic comments that are submitted timely 
to the IRS. The IRS and the Treasury Department request comments on all 
aspects of the proposed regulations. All comments will be available for 
public inspection and copying.
    A public hearing has been scheduled for June 24, 2014, beginning at 
10 a.m. in the Auditorium, Internal Revenue Building, 1111 Constitution 
Avenue NW, Washington, DC. Due to building security procedures, 
visitors must enter at the Constitution Avenue entrance. In addition, 
all visitors must present photo identification to enter the building. 
Because of access restrictions, visitors will not be admitted beyond 
the immediate entrance area more than 30 minutes before the hearing 
starts. For information about having your name placed on the building 
access list to attend the hearing, see the FOR FURTHER INFORMATION 
CONTACT section of this preamble.
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
wish to present oral comments at the hearing must submit electronic or 
written comments, an outline of the topics to be discussed, and the 
time to be devoted to each topic. Submit a signed original and eight 
(8) copies or an electronic copy of the topics outline by May 5, 2014. 
A period of 10 minutes will be allotted to each person for making 
comments. An agenda showing the scheduling of the speakers will be 
prepared after the deadline for receiving outlines has passed. Copies 
of the agenda will be available free of charge at the hearing.

Drafting Information

    The principal authors of these regulations are John Sweeney, Joshua 
Rabon, Subin Seth, and Nancy Lee of the Office of Associate Chief 
Counsel (International). However, other personnel from the IRS and the 
Treasury Department participated in the development of these 
regulations.

List of Subjects

26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 31

    Employment taxes, Income taxes, Penalties, Pensions, Railroad 
retirement, Reporting and recordkeeping requirements, Social security, 
Unemployment compensation.

26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

Proposed Amendments to the Regulations

    Accordingly, 26 CFR parts 1, 31, and 301 are proposed to be amended 
as follows:

PART 1--INCOME TAXES

0
Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *

0
Par. 2. Section 1.871-14 is amended by revising paragraphs (b), (c)(2) 
introductory text, (c)(2)(i) through (iv), (c)(3)(i), (c)(4), (e)(1), 
and (i) to read as follows:


Sec.  1.871-14  Rules relating to repeal of tax on interest of 
nonresident alien individuals and foreign corporations received from 
certain portfolio debt investments.

* * * * *
    (b) [The text of the proposed amendment to Sec.  1.871-14(b) is the 
same as the text of Sec.  1.871-14T(b) published elsewhere in this 
issue of the Federal Register.]
    (c) * * *
    (2) [The text of the proposed amendment to Sec.  1.871-14(c)(2) is 
the same as the text of Sec.  1.871-14T(c)(2) published elsewhere in 
this issue of the Federal Register.]
    (i) through (iv) [The text of the proposed amendment to Sec.  
1.871-14(c)(2)(i) through (iv) is the same as the text of Sec.  1.871-
14T(c)(2)(i) through (iv) published elsewhere in this issue of the 
Federal Register.]
    (3) * * *
    (i) [The text of the proposed amendment to Sec.  1.871-14(c)(3)(i) 
is the same as the text of Sec.  1.871-14T(c)(3)(i) published elsewhere 
in this issue of the Federal Register.]
* * * * *
    (4) [The text of the proposed amendment to Sec.  1.871-14(c)(4) is 
the same as the text of Sec.  1.871-14T(c)(4) published elsewhere in 
this issue of the Federal Register.]
* * * * *
    (e) * * *
    (1) [The text of the proposed amendment to Sec.  1.871-14(e)(1) is 
the same as the text of Sec.  1.871-14T(e)(1) published elsewhere in 
this issue of the Federal Register.]
* * * * *
    (i) [The text of the proposed amendment to Sec.  1.871-14(i) is the 
same as the text of Sec.  1.871-14T(i) published elsewhere in this 
issue of the Federal Register.]
0
Par. 3. Section 1.1441-1 is amended by:
0
1. Revising paragraphs (a), (b)(1), (b)(2)(i), (b)(2)(iii)(A), 
(b)(2)(iv)(A), and (b)(2)(iv)(B)(2) and (3).
0
2. Adding paragraph (b)(2)(iv)(B)(4).
0
3. Revising paragraphs (b)(2)(iv)(C) and (E), (b)(2)(vi), 
(b)(2)(vii)(B)(1) and (2), (b)(2)(vii)(C)(1) and (2), (b)(2)(vii)(D)(1) 
and (2), (b)(2)(vii)(E)(1) and (2), (b)(2)(vii)(F), (b)(3)(i), 
(b)(3)(ii)(A) through (C), (b)(3)(iii) introductory text, 
(b)(3)(iii)(A), (b)(3)(iii)(D), (b)(3)(iv) introductory text, 
(B)(3)(iv)(A), (b)(3)(v)(B), (b)(3)(vi), (b)(3)(vii), (b)(3)(ix)(A), 
(b)(3)(x), (b)(4) introductory text, and (b)(4)(i).
0
4. Adding paragraph (b)(5)(ix).
0
5. Revising paragraphs (b)(6), (b)(7)(i) introductory text, 
(b)(7)(i)(A) through (C), (b)(7)(ii), (b)(7)(iv), (b)(7)(v), (c) 
introductory text, (c)(2), (c)(5), (c)(10), (c)(12), (c)(16), (c)(17), 
(c)(25), and (c)(28) through (30)
0
6. Adding paragraphs (c)(31 through (56).
0
7. Revising paragraphs (d)(4), (e)(1)(ii)(A)(2) and (3), (e)(2)(ii), 
(e)(3)(ii) introductory text, (e)(3)(ii)(A), and (e)(3)(ii)(C) and (D).
0
8. Adding paragraph (e)(3)(ii)(E)
0
9. Revising paragraphs (e)(3)(iii) introductory text, (e)(3)(iii)(A), 
and (e)(3)(iii)(C) and (D).
0
10. Adding paragraph (e)(3)(iii)(E).
0
11. Revising paragraphs (e)(3)(iv)(A) through (C), (e)(3)(iv)(D)(1) 
through (6), (e)(3)(iv)(E), (e)(3)(v), (e)(4) introductory text, 
(e)(4)(i), (e)(4)(ii)(A), (e)(4)(ii)(B)(1) through (6), and 
(e)(4)(ii)(B)(8).
0
12. Adding paragraphs (e)(4)(ii)(B)(9) through (12).
0
13. Revising paragraphs (e)(4)(ii)(C), (e)(4)(ii)(D), (e)(4)(iii), 
(e)(4)(iv)(A), (e)(4)(iv)(C), (e)(4)(v), (e)(4)(vi), (e)(4)(vii) 
introductory text, (e)(4)(vii)(A), (e)(4)(vii)(F), and (e)(4)(vii)(H).
0
14. Adding paragraph (e)(4)(vii)(I).
0
15. Revising paragraph (e)(4)(viii)(B).
0
16. Adding paragraph (e)(4)(viii)(C).
0
17. Revising paragraphs (e)(4)(ix) and (e)(5).
0
18. Adding paragraph (f)(3).
    The revisions and additions read as follows:

[[Page 12882]]

Sec.  1.1441-1  Requirement for the deduction and withholding of tax on 
payments to foreign persons.

    (a) [The text of the proposed amendment to Sec.  1.1441-1(a) is the 
same as the text of Sec.  1.1441-1T(a) published elsewhere in this 
issue of the Federal Register.]
    (b) * * *
    (1) [The text of the proposed amendment to Sec.  1.1441-1(b)(1) is 
the same as the text of Sec.  1.1441-1T(b)(1) published elsewhere in 
this issue of the Federal Register.]
    (2) * * *
    (i) [The text of the proposed amendment to Sec.  1.1441-1(b)(2)(i) 
is the same as the text of Sec.  1.1441-1T(b)(2)(i) published elsewhere 
in this issue of the Federal Register.]
* * * * *
    (iii) * * *
    (A) [The text of the proposed amendment to Sec.  1.1441-
1(b)(2)(iii)(A) is the same as the text of Sec.  1.1441-
1T(b)(2)(iii)(A) published elsewhere in this issue of the Federal 
Register.]
* * * * *
    (iv) * * *
    (A) [The text of the proposed amendment to Sec.  1.1441-
1(b)(2)(iv)(A) is the same as the text of Sec.  1.1441-1T(b)(2)(iv)(A) 
published elsewhere in this issue of the Federal Register.]
    (B) * * *
    (2) through (4) [The text of the proposed amendment to Sec.  
1.1441-1(b)(2)(iv)(B)(2) through (4) is the same as the text of Sec.  
1.1441-1T(b)(2)(iv)(B)(2) through (4) published elsewhere in this issue 
of the Federal Register.]
    (C) [The text of the proposed amendment to Sec.  1.1441-
1(b)(2)(iv)(C) is the same as the text of Sec.  1.1441-1T(b)(2)(iv)(C) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (E) [The text of the proposed amendment to Sec.  1.1441-
1(b)(2)(iv)(E) is the same as the text of Sec.  1.1441-1T(b)(2)(iv)(E) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (vi) [The text of the proposed amendment to Sec.  1.1441-
1(b)(2)(vi) is the same as the text of Sec.  1.1441-1T(b)(2)(vi) 
published elsewhere in this issue of the Federal Register.]
    (vii) * * *
    (B) * * *
    (1) and (2) [The text of the proposed amendment to Sec.  1.1441-
1(b)(2)(vii)(B)(2) is the same as the text of Sec.  1.1441-
1T(b)(2)(vii)(B)(2) published elsewhere in this issue of the Federal 
Register.]
    (C) * * *
    (1) and (2) [The text of the proposed amendment to Sec.  1.1441-
1(b)(2)(vii)(C)(1) and (2) is the same as the text of Sec.  1.1441-
1T(b)(2)(vii)(C)(1) and (2) published elsewhere in this issue of the 
Federal Register.]
    (D) * * *
    (1) and (2) [The text of the proposed amendment to Sec.  1.1441-
1(b)(2)(vii)(D)(1) and (2) is the same as the text of Sec.  1.1441-
1T(b)(2)(vii)(D)(1) and (2) published elsewhere in this issue of the 
Federal Register.]
    (E) * * *
    (1) and (2) [The text of the proposed amendment to Sec.  1.1441-
1(b)(2)(vii)(E)(1) and (2) is the same as the text of Sec.  1.1441-
1T(b)(2)(vii)(E)(1) and (2) published elsewhere in this issue of the 
Federal Register.]
    (F) [The text of the proposed amendment to Sec.  1.1441-
1(b)(2)(vii)(F) is the same as the text of Sec.  1.1441-1T(b)(2)(vii(F) 
published elsewhere in this issue of the Federal Register.]
    (3) * * *
    (i) [The text of the proposed amendment to Sec.  1.1441-1(b)(3)(i) 
is the same as the text of Sec.  1.1441-1T(b)(3)(i) published elsewhere 
in this issue of the Federal Register.]
    (ii) * * *
    (A) through (C) [The text of the proposed amendment to Sec.  
1.1441-1(b)(3)(ii)(A) through (C) is the same as the text of Sec.  
1.1441-1T(b)(3)(ii)(A) through (C) published elsewhere in this issue of 
the Federal Register.]
    (iii) [The text of the proposed amendment to Sec.  1.1441-
1(b)(3)(iii) is the same as the text of Sec.  1.1441-1T(b)(3)(iii) 
published elsewhere in this issue of the Federal Register.]
    (A) [The text of the proposed amendment to Sec.  1.1441-
1(b)(3)(iii)(A) is the same as the text of Sec.  1.1441-
1T(b)(3)(iii)(A) published elsewhere in this issue of the Federal 
Register.]
    (1) [The text of the proposed amendment to Sec.  1.1441-
1(b)(3)(iii)(A)(1) is the same as the text of Sec.  1.1441-
1T(b)(3)(iii)(A)(1) published elsewhere in this issue of the Federal 
Register.]
* * * * *
    (iii) through (v) [The text of the proposed amendment to Sec.  
1.1441-1(b)(3)(iii)(A)(1)(iii) through (v) is the same as the text of 
Sec.  1.1441-1T(b)(3)(iii)(A)(1)(iii) through (v) published elsewhere 
in this issue of the Federal Register.]
    (2) [The text of the proposed amendment to Sec.  1.1441-
1(b)(3)(iii)(A)(2) is the same as the text of Sec.  1.1441-
1T(b)(3)(iii)(A)(2) published elsewhere in this issue of the Federal 
Register.]
* * * * *
    (D) [The text of the proposed amendment to Sec.  1.1441-
1(b)(3)(iii)(D) is the same as the text of Sec.  1.1441-
1T(b)(3)(iii)(D) published elsewhere in this issue of the Federal 
Register.]
* * * * *
    (iv) [The text of the proposed amendment to Sec.  1.1441-
1(b)(3)(iv) is the same as the text of Sec.  1.1441-1T(b)(3)(iv) 
published elsewhere in this issue of the Federal Register.]
    (A) [The text of the proposed amendment to Sec.  1.1441-
1(b)(3)(iv)(A) is the same as the text of Sec.  1.1441-1T(b)(3)(iv)(A) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (v) * * *
    (B) [The text of the proposed amendment to Sec.  1.1441-
1(b)(3)(v)(B) is the same as the text of Sec.  1.1441-1T(b)(3)(v)(B) 
published elsewhere in this issue of the Federal Register.]
    (vi) [The text of the proposed amendment to Sec.  1.1441-
1(b)(3)(vi) is the same as the text of Sec.  1.1441-1T(b)(3)(vi) 
published elsewhere in this issue of the Federal Register.]
    (vii) [The text of the proposed amendment to Sec.  1.1441-
1(b)(3)(vii) is the same as the text of Sec.  1.1441-1T(b)(3)(vii) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (ix) * * *
    (A) [The text of the proposed amendment to Sec.  1.1441-
1(b)(3)(ix)(A) is the same as the text of Sec.  1.1441-1T(b)(3)(ix)(A) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (x) [The text of the proposed amendment to Sec.  1.1441-1(b)(3)(x) 
is the same as the text of Sec.  1.1441-1T(b)(3)(x) published elsewhere 
in this issue of the Federal Register.]
    (4) [The text of the proposed amendment to Sec.  1.1441-1(b)(4) is 
the same as the text of Sec.  1.1441-1T(b)(4) published elsewhere in 
this issue of the Federal Register.]
    (i) [The text of the proposed amendment to Sec.  1.1441-1(b)(4)(i) 
is the same as the text of Sec.  1.1441-1T(b)(4)(i) published elsewhere 
in this issue of the Federal Register.]
* * * * *
    (5) * * *
    (ix) [The text of the proposed amendment to Sec.  1.1441-
1(b)(5)(ix) is the same as the text of Sec.  1.1441-1T(b)(5)(ix) 
published elsewhere in this issue of the Federal Register.]
    (6) [The text of the proposed amendment to Sec.  1.1441-1(b)(6) is 
the same as the text of Sec.  1.1441-1T(b)(6) published elsewhere in 
this issue of the Federal Register.]
    (7) * * *
    (i) [The text of the proposed amendment to Sec.  1.1441-1(b)(7)(i) 
is the

[[Page 12883]]

same as the text of Sec.  1.1441-1T(b)(7)(i) published elsewhere in 
this issue of the Federal Register.]
    (A) through (C) [The text of the proposed amendment to Sec.  
1.1441-1(b)(7)(i)(A) through (C) is the same as the text of Sec.  
1.1441-1T(b)(7)(i)(A) through (C) published elsewhere in this issue of 
the Federal Register.]
* * * * *
    (ii) [The text of the proposed amendment to Sec.  1.1441-
1(b)(7)(ii) is the same as the text of Sec.  1.1441-1T(b)(7)(ii) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (iv) and (v) [The text of the proposed amendment to Sec.  1.1441-
1(b)(7)(iv) and (v) is the same as the text of Sec.  1.1441-
1T(b)(7)(iv) and (v) published elsewhere in this issue of the Federal 
Register.]
* * * * *
    (c) [The text of the proposed amendment to Sec.  1.1441-1(c) is the 
same as the text of Sec.  1.1441-1T(c) published elsewhere in this 
issue of the Federal Register.]
* * * * *
    (2) [The text of the proposed amendment to Sec.  1.1441-1(c)(2) is 
the same as the text of Sec.  1.1441-1T(c)(2) published elsewhere in 
this issue of the Federal Register.]
* * * * *
    (5) [The text of the proposed amendment to Sec.  1.1441-1(c)(5) is 
the same as the text of Sec.  1.1441-1T(c)(5) published elsewhere in 
this issue of the Federal Register.]
* * * * *
    (10) [The text of the proposed amendment to Sec.  1.1441-1(c)(10) 
is the same as the text of Sec.  1.1441-1T(c)(10) published elsewhere 
in this issue of the Federal Register.]
* * * * *
    (12) [The text of the proposed amendment to Sec.  1.1441-1(c)(12) 
is the same as the text of Sec.  1.1441-1T(c)(12) published elsewhere 
in this issue of the Federal Register.]
* * * * *
    (16) and (17) [The text of the proposed amendment to Sec.  1.1441-
1(c)(16) and (17) is the same as the text of Sec.  1.1441-1T(c)(16) and 
(17) published elsewhere in this issue of the Federal Register.]
* * * * *
    (25) [The text of the proposed amendment to Sec.  1.1441-1(c)(25) 
is the same as the text of Sec.  1.1441-1T(c)(25) published elsewhere 
in this issue of the Federal Register.]
* * * * *
    (28) through (56) [The text of the proposed amendment to Sec.  
1.1441-1(c)(28) through (56) is the same as the text of Sec.  1.1441-
1T(c)(28) through (56) published elsewhere in this issue of the Federal 
Register.]
    (d) * * *
    (4) [The text of the proposed amendment to Sec.  1.1441-1(d)(4) is 
the same as the text of Sec.  1.1441-1T(d)(4) published elsewhere in 
this issue of the Federal Register.]
    (e) * * *
    (1) * * *
    (ii) * * *
    (A) * * *
    (2) and (3) [The text of the proposed amendment to Sec.  1.1441-
1(e)(1)(ii)(A)(2) and (3) is the same as the text of Sec.  1.1441-
1T(e)(1)(ii)(A)(2) and (3) published elsewhere in this issue of the 
Federal Register.]
* * * * *
    (2) * * *
    (ii) [The text of the proposed amendment to Sec.  1.1441-
1(e)(2)(ii) is the same as the text of Sec.  1.1441-1T(e)(2)(ii) 
published elsewhere in this issue of the Federal Register.]
    (3) * * *
    (ii) [The text of the proposed amendment to Sec.  1.1441-
1(e)(3)(ii) is the same as the text of Sec.  1.1441-1T(e)(3)(ii) 
published elsewhere in this issue of the Federal Register.]
    (A) [The text of the proposed amendment to Sec.  1.1441-
1(e)(3)(ii)(A) is the same as the text of Sec.  1.1441-1T(e)(3)(ii)(A) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (C) through (E) [The text of the proposed amendment to Sec.  
1.1441-1(e)(3)(ii)(C)) is the same as the text of Sec.  1.1441-
1T(e)(3)(ii)(C)) published elsewhere in this issue of the Federal 
Register.]
    (iii) [The text of the proposed amendment to Sec.  1.1441-
1(e)(3)(iii) is the same as the text of Sec.  1.1441-1T(e)(3)(iii) 
published elsewhere in this issue of the Federal Register.]
    (A) [The text of the proposed amendment to Sec.  1.1441-
1(e)(3)(iii)(A) is the same as the text of Sec.  1.1441-
1T(e)(3)(iii)(A) published elsewhere in this issue of the Federal 
Register.]
* * * * *
    (C) through (E) [The text of the proposed amendment to Sec.  
1.1441-1(e)(3)(iii)(C) through (E) is the same as the text of Sec.  
1.1441-1T(e)(3)(iii)(C) through (E) published elsewhere in this issue 
of the Federal Register.]
    (iv) * * *
    (A) through (C) [The text of the proposed amendment to Sec.  
1.1441-1(e)(3)(iv)(A) through (C) is the same as the text of Sec.  
1.1441-1T(e)(3)(iv)(A) through (C) published elsewhere in this issue of 
the Federal Register.]
    (D) * * *
    (1) [The text of the proposed amendment to Sec.  1.1441-
1(e)(3)(iv)(D)(1) is the same as the text of Sec.  1.1441-
1T(e)(3)(iv)(D)(1) published elsewhere in this issue of the Federal 
Register.]
    (2) [The text of the proposed amendment to Sec.  1.1441-
1(e)(3)(iv)(D)(2) is the same as the text of Sec.  1.1441-
1T(e)(3)(iv)(D)(2) published elsewhere in this issue of the Federal 
Register.]
    (i) and (ii) [The text of the proposed amendment to Sec.  1.1441-
1(e)(3)(iv)(D)(2)(i) and (ii) is the same as the text of Sec.  1.1441-
1T(e)(3)(iv)(D)(2)(i) and (ii) published elsewhere in this issue of the 
Federal Register.]
    (3) through (6) [The text of the proposed amendment to Sec.  
1.1441-1(e)(3)(iv)(D)(3) through (6) is the same as the text of Sec.  
1.1441-1T(e)(3)(iv)(D)(3) through (6) published elsewhere in this issue 
of the Federal Register.]
* * * * *
    (E) [The text of the proposed amendment to Sec.  1.1441-
1(e)(3)(iv)(E) is the same as the text of Sec.  1.1441-1T(e)(3)(iv)(E) 
published elsewhere in this issue of the Federal Register.]
    (v) [The text of the proposed amendment to Sec.  1.1441-1(e)(3)(v) 
is the same as the text of Sec.  1.1441-1T(e)(3)(v) published elsewhere 
in this issue of the Federal Register.]
* * * * *
    (4) [The text of the proposed amendment to Sec.  1.1441-1(e)(4) is 
the same as the text of Sec.  1.1441-1T(e)(4) published elsewhere in 
this issue of the Federal Register.]
    (i) [The text of the proposed amendment to Sec.  1.1441-1(e)(4)(i) 
is the same as the text of Sec.  1.1441-1T(e)(4)(i) published elsewhere 
in this issue of the Federal Register.]
    (ii) * * *
    (A) [The text of the proposed amendment to Sec.  1.1441-
1(e)(4)(ii)(A) is the same as the text of Sec.  1.1441-1T(e)(4)(ii)(A) 
published elsewhere in this issue of the Federal Register.]
    (B) [The text of the proposed amendment to Sec.  1.1441-
1(e)(4)(ii)(B) is the same as the text of Sec.  1.1441-1T(e)(4)(ii)(B) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (8) through (12) [The text of the proposed amendment to Sec.  
1.1441-1() is the same as the text of Sec.  1.1441-1T() published 
elsewhere in this issue of the Federal Register.]
    (C) [The text of the proposed amendment to Sec.  1.1441-
1(e)(4)(ii)(C) is the same as the text of Sec.  1.1441-1T(e)(4)(ii)(C) 
published elsewhere in this issue of the Federal Register.]
    (D) [The text of the proposed amendment to Sec.  1.1441-
1(e)(4)(ii)(D) is

[[Page 12884]]

the same as the text of Sec.  1.1441-1T(e)(4)(ii)(D) published 
elsewhere in this issue of the Federal Register.]
    (1) through (3) [The text of the proposed amendment to Sec.  
1.1441-1(e)(4)(ii)(D)(1) through (3).) is the same as the text of Sec.  
1.1441-1T(e)(4)(ii)(D)(1) through (3).) published elsewhere in this 
issue of the Federal Register.]
    (iii) [The text of the proposed amendment to Sec.  1.1441-
1(e)(4)(iii) is the same as the text of Sec.  1.1441-1T(e)(4)(iii) 
published elsewhere in this issue of the Federal Register.]
    (iv) * * *
    (A) [The text of the proposed amendment to Sec.  1.1441-
1(e)(4)(iv)(A) is the same as the text of Sec.  1.1441-1T(e)(4)(iv)(A) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (C) [The text of the proposed amendment to Sec.  1.1441-
1(e)(4)(iv)(C) is the same as the text of Sec.  1.1441-1T(e)(4)(iv)(C) 
published elsewhere in this issue of the Federal Register.]
    (v) through (vii) [The text of the proposed amendment to Sec.  
1.1441-1(e)(4)(v) through (vii) is the same as the text of Sec.  
1.1441-1T(e)(4)(v) through (vii) published elsewhere in this issue of 
the Federal Register.]
    (A) [The text of the proposed amendment to Sec.  1.1441-
1(e)(4)(vii)(A) is the same as the text of Sec.  1.1441-
1T(e)(4)(vii)(A) published elsewhere in this issue of the Federal 
Register.]
* * * * *
    (F) [The text of the proposed amendment to Sec.  1.1441-
1(e)(4)(vii)(F) is the same as the text of Sec.  1.1441-
1T(e)(4)(vii)(F) published elsewhere in this issue of the Federal 
Register.]
* * * * *
    (H) through (I) [The text of the proposed amendment to Sec.  
1.1441-1(e)(4)(vii)(H) through (I) is the same as the text of Sec.  
1.1441-1T(e)(4)(vii)(H) through (I) published elsewhere in this issue 
of the Federal Register.]
    (viii) * * *
    (B) and (C) [The text of the proposed amendment to Sec.  1.1441-
1(e)(4)(viii)(B) and (C) is the same as the text of Sec.  1.1441-
1T(e)(4)(viii)(B) and (C) published elsewhere in this issue of the 
Federal Register.]
    (ix) [The text of the proposed amendment to Sec.  1.1441-
1(e)(4)(ix) is the same as the text of Sec.  1.1441-1T(e)(4)(ix) 
published elsewhere in this issue of the Federal Register.]
    (5) [The text of the proposed amendment to Sec.  1.1441-1(e)(4)(5) 
is the same as the text of Sec.  1.1441-1T(e)(5) published elsewhere in 
this issue of the Federal Register.]
    (f) [The text of the proposed amendment to Sec.  1.1441-1(f) is the 
same as the text of Sec.  1.1441-1T(f) published elsewhere in this 
issue of the Federal Register.]
0
Par. 4. Section 1.1441-3 is amended by revising paragraphs (a), 
(c)(4)(i), and (d), and adding paragraph (j) to read as follows:


Sec.  1.1441-3  Determination of amounts to be withheld.

    (a) [The text of the proposed amendment to Sec.  1.1441-3(a) is the 
same as the text of Sec.  1.1441-3T(a) published elsewhere in this 
issue of the Federal Register.]
* * * * *
    (c) * * *
    (4) * * *
    (i) [The text of the proposed amendment to Sec.  1.1441-3(c)(4)(i) 
is the same as the text of Sec.  1.1441-3T(c)(4)(i) published elsewhere 
in this issue of the Federal Register.]
* * * * *
    (d) * * *
* * * * *
    (j) [The text of the proposed amendment to Sec.  1.1441-3(j) is the 
same as the text of Sec.  1.1441-3T(j) published elsewhere in this 
issue of the Federal Register.]

0
Par. 5. Section 1.1441-4 is amended by revising paragraphs (a)(2)(ii), 
(b)(2)(i), (b)(2)(iii), (b)(2)(v), and (b)(3), and adding paragraphs 
(g)(3) and (h) to read as follows:


Sec.  1.1441-4  Exemptions from withholding for certain effectively 
connected income and other amounts.

    (a) * * *
    (2) * * *
    (ii) [The text of the proposed amendment to Sec.  1.1441-
4(a)(2)(ii) is the same as the text of Sec.  1.1441-4T(a)(2)(ii)(A) 
through (B) published elsewhere in this issue of the Federal Register.]
* * * * *
    (b) * * *
    (2) * * *
    (i) [The text of the proposed amendment to Sec.  1.1441-4(b)(2)(i) 
is the same as the text of Sec.  1.1441-4T(b)(2)(i) published elsewhere 
in this issue of the Federal Register.]
* * * * *
    (iii) [The text of the proposed amendment to Sec.  1.1441-
4(b)(2)(iii) is the same as the text of Sec.  1.1441-4T(b)(2)(iii) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (v) [The text of the proposed amendment to Sec.  1.1441-4(b)(2)(iv) 
is the same as the text of Sec.  1.1441-4T(b)(2)(iv) published 
elsewhere in this issue of the Federal Register.]
    (3) [The text of the proposed amendment to Sec.  1.1441-4(b)(3) is 
the same as the text of Sec.  1.1441-4T(b)(3) published elsewhere in 
this issue of the Federal Register.]
* * * * *
    (g) * * *
    (3) [The text of the proposed amendment to Sec.  1.1441-4(g)(3) is 
the same as the text of Sec.  1.1441-4T(g)(3) published elsewhere in 
this issue of the Federal Register.]
    (h) [The text of the proposed amendment to Sec.  1.1441-4(h) is the 
same as the text of Sec.  1.1441-4T(g)(3) published elsewhere in this 
issue of the Federal Register.]
0
Par. 6. Section 1.1441-5 is amended by:
0
1. Revising paragraph (b)(2)(iii).
0
2. Adding paragraph (b)(2)(vi).
0
3. Revising (c)(1)(i) introductory text, (c)(1)(i)(C), and (c)(1)(iv).
0
4. Adding paragraph (c)(1)(v).
0
5. Revising paragraphs (c)(2)(i) through (iii), (c)(2)(iv)(A) and (B), 
(c)(3)(i) and (ii), (c)(3)(iii)(A), (c)(3)(iv) and (v), and (d)(2) 
through (4).
0
6. Adding paragraph (e)(3)(iii).
0
7. Revising paragraphs (e)(5)(i) and (ii), (e)(5)(iii)(A), (e)(5)(iv) 
and (v), (e)(6)(ii), and (f).
0
8. Adding paragraph (g)(3).
0
The revisions and additions read as follows:


Sec.  1.1441-5  Withholding on payments to partnerships, trusts, and 
estates.

* * * * *
    (b) * * *
    (2) * * *
    (iii) [The text of the proposed amendment to Sec.  1.1441-
5(b)(2)(iii) is the same as the text of Sec.  1.1441-5T(b)(2)(iii) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (vi) [The text of the proposed amendment to Sec.  1.1441-
5(b)(2)(vi) is the same as the text of Sec.  1.1441-5T(b)(2)(vi) 
published elsewhere in this issue of the Federal Register.]
    (c) * * *
    (1) * * *
    (i) [The text of the proposed amendment to Sec.  1.1441-5(c)(1)(i) 
is the same as the text of Sec.  1.1441-5T(c)(1)(i) published elsewhere 
in this issue of the Federal Register.]
* * * * *
    (C) [The text of the proposed amendment to Sec.  1.1441-
5(c)(1)(i)(C) is the same as the text of Sec.  1.1441-5T(c)(1)(i)(C) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (iv) and (v) [The text of the proposed amendment to Sec.  1.1441-
5(c)(1)(iv) and

[[Page 12885]]

(v) is the same as the text of Sec.  1.1441-5T(c)(1)(iv) and (v) 
published elsewhere in this issue of the Federal Register.]
    (2) * * *
    (i) through (iii) [The text of the proposed amendment to Sec.  
1.1441-5(c)(2)(i) through (iii) is the same as the text of Sec.  
1.1441-5T(c)(2)(i) through (iii) published elsewhere in this issue of 
the Federal Register.]
    (iv) * * *
    (A) and (B) [The text of the proposed amendment to Sec.  1.1441-
5(c)(2)(iv)(A) and (B) is the same as the text of Sec.  1.1441-
5T(c)(2)(iv)(A) and (B) published elsewhere in this issue of the 
Federal Register.]
* * * * *
    (3) * * *
    (i) and (ii) [The text of the proposed amendment to Sec.  1.1441-
5(c)(3)(i) and (ii) is the same as the text of Sec.  1.1441-5T(c)(3)(i) 
and (ii) published elsewhere in this issue of the Federal Register.]
    (iii) * * *
    (A) [The text of the proposed amendment to Sec.  1.1441-
5(c)(3)(iii)(A) is the same as the text of Sec.  1.1441-
5T(c)(3)(iii)(A) published elsewhere in this issue of the Federal 
Register.]
* * * * *
    (iv) and (v) [The text of the proposed amendment to Sec.  1.1441-
5(c)(3)(iv) and (v) is the same as the text of Sec.  1.1441-
5T(c)(3)(iv) and (v) published elsewhere in this issue of the Federal 
Register.]
    (d) * * *
    (2) through (4) [The text of the proposed amendment to Sec.  
1.1441-5(d)(2) through (4) is the same as the text of Sec.  1.1441-
5T(d)(2) through (4) published elsewhere in this issue of the Federal 
Register.]
    (e) * * *
    (3) * * *
    (iii) [The text of the proposed amendment to Sec.  1.1441-
5(e)(3)(iii) is the same as the text of Sec.  1.1441-5T(e)(3)(iii) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (5) * * *
    (i) and (ii) [The text of the proposed amendment to Sec.  1.1441-
5(e)(5)(i) and (ii) is the same as the text of Sec.  1.1441-5T(e)(5)(i) 
and (ii) published elsewhere in this issue of the Federal Register.]
    (iii) * * *
    (A) [The text of the proposed amendment to Sec.  1.1441-
5(e)(5)(iii)(A) is the same as the text of Sec.  1.1441-
5T(e)(5)(iii)(A) published elsewhere in this issue of the Federal 
Register.]
* * * * *
    (iv) and (v) [The text of the proposed amendment to Sec.  1.1441-
5(e)(5)(iv) and (v) is the same as the text of Sec.  1.1441-
5T(e)(5)(iv) and (v) published elsewhere in this issue of the Federal 
Register.]
    (6) * * *
    (ii) [The text of the proposed amendment to Sec.  1.1441-
5(e)(6)(ii) is the same as the text of Sec.  1.1441-5T(e)(6)(ii) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (f) [The text of the proposed amendment to Sec.  1.1441-5(f) is the 
same as the text of Sec.  1.1441-5T(f) published elsewhere in this 
issue of the Federal Register.]
    (g) * * *
    (3) [The text of the proposed amendment to Sec.  1.1441-5(g)(3) is 
the same as the text of Sec.  1.1441-5T(g) published elsewhere in this 
issue of the Federal Register.]
0
Par. 7. Section 1.1441-6 is amended by revising paragraphs (a), (b)(1), 
(b)(2)(i), (b)(2)(iv), and (c)(1), and adding paragraph (i)(3) to read 
as follows:


Sec.  1.1441-6  Claim of reduced withholding under an income tax 
treaty.

    (a) [The text of the proposed amendment to Sec.  1.1441-6(a) is the 
same as the text of Sec.  1.1441-6T(a) published elsewhere in this 
issue of the Federal Register.]
    (b) * * *
    (1) [The text of the proposed amendment to Sec.  1.1441-6(b)(1) is 
the same as the text of Sec.  1.1441-6T(b)(1) published elsewhere in 
this issue of the Federal Register.]
    (2) * * *
    (i) [The text of the proposed amendment to Sec.  1.1441-6(b)(2)(i) 
is the same as the text of Sec.  1.1441-6T(b)(2)(i) published elsewhere 
in this issue of the Federal Register.]
* * * * *
    (iv) [The text of the proposed amendment to Sec.  1.1441-
6(b)(2)(iv) is the same as the text of Sec.  1.1441-6T(b)(2)(iv) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (c) * * *
    (1) [The text of the proposed amendment to Sec.  1.1441-6(c)(1) is 
the same as the text of Sec.  1.1441-5T(c)(1) published elsewhere in 
this issue of the Federal Register.]
* * * * *
    (i) * * *
    (3) [The text of the proposed amendment to Sec.  1.1441-6(h) is the 
same as the text of Sec.  1.1441-6T(h) published elsewhere in this 
issue of the Federal Register.]
0
Par. 8. Section 1.1441-7 is amended by revising paragraphs (b), (c), 
and (f)(2)(ii), and adding paragraph (h) to read as follows:


Sec.  1.1441-7  General provisions relating to withholding agents.

* * * * *
    (b) [The text of the proposed amendment to Sec.  1.1441-7(b) is the 
same as the text of Sec.  1.1441-7T(b) published elsewhere in this 
issue of the Federal Register.]
    (c) [The text of the proposed amendment to Sec.  1.1441-7(c) is the 
same as the text of Sec.  1.1441-7T(c) published elsewhere in this 
issue of the Federal Register.]
* * * * *
    (f) * * *
    (2) * * *
    (ii) [The text of the proposed amendment to Sec.  1.1441-
7(f)(2)(ii) is the same as the text of Sec.  1.1441-7T(f)(2)(ii) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (h) [The text of the proposed amendment to Sec.  1.1441-7(g) is the 
same as the text of Sec.  1.1441-7T(h) published elsewhere in this 
issue of the Federal Register.]

0
Par. 9. Section 1.1461-1 is amended by revising paragraphs (b)(1), 
(c)(1)(i), (c)(1)(ii), (c)(2)(ii)(E), (c)(2)(ii)(H), (c)(2)(ii)(I), 
(c)(3)(i), (c)(3)(iii), (c)(4)(i), (c)(4)(ii)(A), (c)(4)(iv) and (v), 
(c)(5), and (i) to read as follows:


Sec.  1.1461-1  Payments and returns of tax withheld.

* * * * *
    (b) * * *
    (1) [The text of the proposed amendment to Sec.  1.1461-1(b)(1) is 
the same as the text of Sec.  1.1461-1T(b)(1) published elsewhere in 
this issue of the Federal Register.]
* * * * *
    (c) * * *
    (1) * * *
    (i) [The text of the proposed amendment to Sec.  1.1461-1(c)(1)(i) 
is the same as the text of Sec.  1.1461-1T(c)(1)(i) published elsewhere 
in this issue of the Federal Register.]
    (ii) [The text of the proposed amendment to Sec.  1.1461-
1(c)(1)(ii) is the same as the text of Sec.  1.1461-1T(c)(1)(ii) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (E) [The text of the proposed amendment to Sec.  1.1461-
1(c)(2)(ii)(E) is the same as the text of Sec.  1.1461-1T(c)(2)(ii)(E) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (H) and (I) [The text of the proposed amendment to Sec.  1.1461-
1(c)(2)(ii)(H) and (I) is the same as the text of Sec.  1.1461-
1T(c)(2)(ii)(H) and (I)

[[Page 12886]]

published elsewhere in this issue of the Federal Register.]
* * * * *
    (3) * * *
    (i) [The text of the proposed amendment to Sec.  1.1461-1(c)(3)(i) 
is the same as the text of Sec.  1.1461-1T(c)(3)(i) published elsewhere 
in this issue of the Federal Register.]
* * * * *
    (iii) [The text of the proposed amendment to Sec.  1.1461-
1(c)(3)(iii) is the same as the text of Sec.  1.1461-1T(c)(3)(iii) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (4) * * *
    (i) [The text of the proposed amendment to Sec.  1.1461-1(c)(4)(i) 
is the same as the text of Sec.  1.1461-1T(c)(4)(i) published elsewhere 
in this issue of the Federal Register.]
    (ii) * * *
    (A) [The text of the proposed amendment to Sec.  1.1461-
1(c)(4)(ii)(A) is the same as the text of Sec.  1.1461-1T(c)(4)(ii)(A) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (iv) [The text of the proposed amendment to Sec.  1.1461-
1(c)(4)(iv) through (v) is the same as the text of Sec.  1.1461-
1T(c)(4)(iv) through (v) published elsewhere in this issue of the 
Federal Register.]
* * * * *
    (5) [The text of the proposed amendment to Sec.  1.1461-1(c)(5) is 
the same as the text of Sec.  1.1461-1T(c)(5) published elsewhere in 
this issue of the Federal Register.]
* * * * *
    (i) [The text of the proposed amendment to Sec.  1.1461-1(i) is the 
same as the text of Sec.  1.1461-1T(i) published elsewhere in this 
issue of the Federal Register.]
0
Par. 10. Section 1.1461-2 is amended by revising paragraphs (a)(2)(i), 
(a)(4), and (d) to read as follows:


Sec.  1.1461-2  Adjustments for overwithholding or underwithholding of 
tax.

    (a) * * *
    (2) * * *
    (i) * * *
* * * * *
    (4) [The text of the proposed amendment to Sec.  1.1461-2(a)(4) is 
the same as the text of Sec.  1.1461-2T(a)(4) published elsewhere in 
this issue of the Federal Register.]
* * * * *
    (d) [The text of the proposed amendment to Sec.  1.1461-2(d) is the 
same as the text of Sec.  1.1461-2T(a)(4) published elsewhere in this 
issue of the Federal Register.]
0
Par. 11. Section 1.6041-1 is amended by revising paragraphs (d)(5)(i) 
and (ii) and (j) to read as follows:


Sec.  1.6041-1  Return of information as to payments of $600 or more.

* * * * *
    (d) * * *
    (5) * * *
    (i) [The text of the proposed amendment to Sec.  1.6041-1(d)(5)(i) 
is the same as the text of Sec.  1.6041-1T(d)(5)(i) published elsewhere 
in this issue of the Federal Register.]
    (ii) [The text of the proposed amendment to Sec.  1.6041-
1(d)(5)(ii) is the same as the text of Sec.  1.6041-1T(d)(5)(ii) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (j) [The text of the proposed amendment to Sec.  1.6041-1(j) is the 
same as the text of Sec.  1.6041-1T(j) published elsewhere in this 
issue of the Federal Register.]
0
Par. 12. Section 1.6041-4 is amended by revising paragraphs (a)(1) 
through (3), adding paragraph (a)(7), and revising paragraphs (b) and 
(d) to read as follows:


Sec.  1.6041-4  Foreign-related items and other exceptions.

    (a) * * *
    (1) through (3) [The text of the proposed amendment to Sec.  
1.6041-4(a)(1) through (3) is the same as the text of Sec.  1.6041-
4T(a)(1) through (3) published elsewhere in this issue of the Federal 
Register.]
* * * * *
    (7) [The text of the proposed amendment to Sec.  1.6041-4(a)(7) is 
the same as the text of Sec.  1.6041-4T(a)(7) published elsewhere in 
this issue of the Federal Register.]
    (b) [The text of the proposed amendment to Sec.  1.6041-4(b) is the 
same as the text of Sec.  1.6041-4T(b) published elsewhere in this 
issue of the Federal Register.]
* * * * *
    (d) [The text of the proposed amendment to Sec.  1.6041-4(d) is the 
same as the text of Sec.  1.6041-4T(d) published elsewhere in this 
issue of the Federal Register.]
0
Par. 13. Section 1.6042-2 is amended by revising paragraph (a)(1)(i) 
and adding paragraph (f) to read as follows:


Sec.  1.6042-2  Returns of information as to dividends paid.

    (a) * * *
    (1) * * *
    (i) [The text of the proposed amendment to Sec.  1.6042-2(a)(1)(i) 
is the same as the text of Sec.  1.6042-2T(a)(1)(i) through 
(a)(1)(i)(B)(4) published elsewhere in this issue of the Federal 
Register.]
* * * * *
    (f) [The text of the proposed amendment to Sec.  1.6042-2(f) is the 
same as the text of Sec.  1.6042-2T(f) published elsewhere in this 
issue of the Federal Register.]
0
Par. 14. Section 1.6042-3 is amended by revising paragraphs b)(1)(iii), 
(b)(1)(iv), (b)(1)(vi), (b)(3), and (b)(5) to read as follows:


Sec.  1.6042-3  Dividends subject to reporting.

* * * * *
    (b) * * *
    (1) * * *
    (iii) [The text of the proposed amendment to Sec.  1.6042-
3(b)(1)(iii) is the same as the text of Sec.  1.6042-3T(b)(1)(iii) 
published elsewhere in this issue of the Federal Register.]
    (iv) [The text of the proposed amendment to Sec.  1.6042-
3(b)(1)(iv) is the same as the text of Sec.  1.6042-3T(b)(1)(iv) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (vi) [The text of the proposed amendment to Sec.  1.6042-
3(b)(1)(vi) is the same as the text of Sec.  1.6042-3T(b)(1)(vi) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (3) [The text of the proposed amendment to Sec.  1.6042-3(b)(3) is 
the same as the text of Sec.  1.6042-3T(b)(3) published elsewhere in 
this issue of the Federal Register.]
* * * * *
    (5) [The text of the proposed amendment to Sec.  1.6042-3(b)(5) is 
the same as the text of Sec.  1.6042-3T(b)(5) published elsewhere in 
this issue of the Federal Register.]
* * * * *
0
Par. 15. Section 1.6045-1 is amended by revising paragraph (c)(3)(ii), 
adding paragraphs (c)(3)(xiv) and (xv), and revising paragraphs 
(g)(1)(i), (g)(3)(iv), (g)(4), and (g)(5)(ii) to read as follows:


Sec.  1.6045-1  Returns of information of brokers and barter exchanges.

* * * * *
    (c) * * *
    (3) * * *
    (ii) [The text of the proposed amendment to Sec.  1.6045-
1(c)(3)(ii) is the same as the text of Sec.  1.6045-1T(c)(3)(ii) 
through (c)(3)(ii)(B) published elsewhere in this issue of the Federal 
Register.]
* * * * *
    (xiv) [The text of the proposed amendment to Sec.  1.6045-
1(c)(3)(xiv) is the same as the text of Sec.  1.6045-1T(c)(3)(xiv) 
through (c)(3)(xiv)(D)

[[Page 12887]]

published elsewhere in this issue of the Federal Register.]
    (xv) [The text of the proposed amendment to Sec.  1.6045-
1(c)(3)(xv) is the same as the text of Sec.  1.6045-1T(c)(3)(xv) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (g) * * *
    (1) * * *
    (i) [The text of the proposed amendment to Sec.  1.6045-1(g)(1)(i) 
is the same as the text of Sec.  1.6045-1T(g)(1)(i) published elsewhere 
in this issue of the Federal Register.]
* * * * *
    (3) * * *
    (iv) [The text of the proposed amendment to Sec.  1.6045-
1(g)(3)(iv) is the same as the text of Sec.  1.6045-1T(g)(3)(iv) 
published elsewhere in this issue of the Federal Register.]
    (4) [The text of the proposed amendment to Sec.  1.6045-1(g)(4) is 
the same as the text of Sec.  1.6045-1T(g)(4) published elsewhere in 
this issue of the Federal Register.]
* * * * *
    (5) * * *
    (ii) [The text of the proposed amendment to Sec.  1.6045-
1(g)(5)(ii) is the same as the text of Sec.  1.6045-1T(g)(5)(ii) 
published elsewhere in this issue of the Federal Register.]
* * * * *
0
Par. 16. Section 1.6049-4 is amended by:
0
1. Revising paragraph (b)(1)
0
2. Adding paragraph (c)(4).
0
3. Revising paragraphs (f)(3) and (f)(4)(ii).
0
4. Adding paragraphs (f)(5) through (16), and (h).
0
The revisions and additions read as follows:


Sec.  1.6049-4  Return of information as to interest paid and original 
issue discount includible in gross income after December 31, 1982.

* * * * *
    (b) * * *
    (1) [The text of the proposed amendment to Sec.  1.6049-4(b)(1) is 
the same as the text of Sec.  1.6049-4T(b)(1) published elsewhere in 
this issue of the Federal Register.]
* * * * *
    (c) * * *
    (4) [The text of the proposed amendment to Sec.  1.6049-4(c)(4) is 
the same as the text of Sec.  1.6049-4T(c)(4) through (c)(4)(iv) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (f) * * *
    (3) [The text of the proposed amendment to Sec.  1.6049-4(f)(3) is 
the same as the text of Sec.  1.6049-4T(f)(3) published elsewhere in 
this issue of the Federal Register.]
    (4) * * *
    (ii) [The text of the proposed amendment to Sec.  1.6049-
4(f)(4)(ii) is the same as the text of Sec.  1.6049-4T(f)(4)(ii) 
published elsewhere in this issue of the Federal Register.]
    (5) through (16) [The text of the proposed amendment to Sec.  
1.6049-4(f)(5) through (16) is the same as the text of Sec.  1.6049-
4T(f)(5) through (f)(16)(iv) published elsewhere in this issue of the 
Federal Register.]
* * * * *
    (h) [The text of the proposed amendment to Sec.  1.6049-4(h) is the 
same as the text of Sec.  1.6049-4T(h) published elsewhere in this 
issue of the Federal Register.]
0
Par. 17. Section 1.6049-5 is amended by revising paragraphs b)(6) 
through (b)(8), (b)(10)(i) through (b)(11)(ii)(A), (b)(12), (b)(14) and 
(15), (c)(1) through (4), (c)(5)(i)(F), (c)(6), (d)(1), (d)(2) 
(d)(3)(i) through (d)(3)(iii)(A), and (d)(4), (e), and (g) to read as 
follows:


Sec.  1.6049-5  Interest and original issue discount subject to 
reporting after December 31, 1982.

* * * * *
    (b) * * *
    (6) [The text of the proposed amendment to Sec.  1.6049-5(b)(6) is 
the same as the text of Sec.  1.6049-5T(b)(6) published elsewhere in 
this issue of the Federal Register.]
    (7) [The text of the proposed amendment to Sec.  1.6049-5(b)(7) is 
the same as the text of Sec.  1.6049-5T(b)(7) published elsewhere in 
this issue of the Federal Register.]
    (8) [The text of the proposed amendment to Sec.  1.6049-5(b)(8) is 
the same as the text of Sec.  1.6049-5T(b)(8) published elsewhere in 
this issue of the Federal Register.]
* * * * *
    (10)(i) [The text of the proposed amendment to Sec.  1.6049-
5(b)(10)(i) is the same as the text of Sec.  1.6049-5T(b)(10)(i) 
published elsewhere in this issue of the Federal Register.]
    (ii) [The text of the proposed amendment to Sec.  1.6049-
5(b)(10)(ii) is the same as the text of Sec.  1.6049-5T(b)(10)(ii) 
published elsewhere in this issue of the Federal Register.]
    (11) [The text of the proposed amendment to Sec.  1.6049-5(b)(11) 
is the same as the text of Sec.  1.6049-5T(b)(11) published elsewhere 
in this issue of the Federal Register.]
    (i) [The text of the proposed amendment to Sec.  1.6049-5(b)(11)(i) 
is the same as the text of Sec.  1.6049-5T(b)(11)(i) published 
elsewhere in this issue of the Federal Register.]
    (ii)(A) [The text of the proposed amendment to Sec.  1.6049-
5(b)(11)(ii)(A) is the same as the text of Sec.  1.6049-
5T(b)(11)(ii)(A) published elsewhere in this issue of the Federal 
Register.]
* * * * *
    (12) [The text of the proposed amendment to Sec.  1.6049-5(b)(12) 
is the same as the text of Sec.  1.6049-5T(b)(12) published elsewhere 
in this issue of the Federal Register.]
* * * * *
    (14) [The text of the proposed amendment to Sec.  1.6049-5(b)(14) 
is the same as the text of Sec.  1.6049-5T(b)(14) published elsewhere 
in this issue of the Federal Register.]
    (15) [The text of the proposed amendment to Sec.  1.6049-5(b)(15) 
is the same as the text of Sec.  1.6049-5T(b)(15) published elsewhere 
in this issue of the Federal Register.]
* * * * *
    (c) * * *
    (1) [The text of the proposed amendment to Sec.  1.6049-5(c)(1) is 
the same as the text of Sec.  1.6049-5T(c)(1) through (c)(1)(iv) 
published elsewhere in this issue of the Federal Register.]
    (2) [The text of the proposed amendment to Sec.  1.6049-5(c)(2) is 
the same as the text of Sec.  1.6049-5T(c)(2) published elsewhere in 
this issue of the Federal Register.]
    (3) [The text of the proposed amendment to Sec.  1.6049-5(c)(3) is 
the same as the text of Sec.  1.6049-5T(c)(3) published elsewhere in 
this issue of the Federal Register.]
    (4) [The text of the proposed amendment to Sec.  1.6049-5(c)(4) is 
the same as the text of Sec.  1.6049-5T(c)(4) through (c)(4)(iv) 
published elsewhere in this issue of the Federal Register.]
    (5) * * *
    (i) * * *
    (F) [The text of the proposed amendment to Sec.  1.6049-
5(c)(5)(i)(F) is the same as the text of Sec.  1.6049-5T(c)(5)(i)(F) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (6) [The text of the proposed amendment to Sec.  1.6049-5(c)(6) is 
the same as the text of Sec.  1.6049-5T(c)(6) published elsewhere in 
this issue of the Federal Register.]
    (d) * * *
    (1) [The text of the proposed amendment to Sec.  1.6049-5(d)(1) is 
the same as the text of Sec.  1.6049-5T(d)(1) published elsewhere in 
this issue of the Federal Register.]
    (2) * * *
    (i) [The text of the proposed amendment to Sec.  1.6049-5(d)(2)(i) 
is the

[[Page 12888]]

same as the text of Sec.  1.6049-5T(d)(2)(i) published elsewhere in 
this issue of the Federal Register.]
    (ii) [The text of the proposed amendment to Sec.  1.6049-
5(d)(2)(ii) is the same as the text of Sec.  1.6049-5T(d)(2)(ii) 
published elsewhere in this issue of the Federal Register.]
    (iii) [The text of the proposed amendment to Sec.  1.6049-
5(d)(2)(iii) is the same as the text of Sec.  1.6049-5T(d)(2)(iii) 
published elsewhere in this issue of the Federal Register.]
    (3) * * *
    (i) [The text of the proposed amendment to Sec.  1.6049-5(d)(3)(i) 
is the same as the text of Sec.  1.6049-5T(d)(3)(i) published elsewhere 
in this issue of the Federal Register.]
    (ii) [The text of the proposed amendment to Sec.  1.6049-
5(d)(3)(ii) is the same as the text of Sec.  1.6049-5T(d)(3)(ii) 
published elsewhere in this issue of the Federal Register.]
    (iii) [The text of the proposed amendment to Sec.  1.6049-
5(d)(3)(iii) is the same as the text of Sec.  1.6049-5T(d)(3)(iii) 
published elsewhere in this issue of the Federal Register.]
    (A) [The text of the proposed amendment to Sec.  1.6049-
5(d)(3)(iii)(A) is the same as the text of Sec.  1.6049-
5T(d)(3)(iii)(A) published elsewhere in this issue of the Federal 
Register.]
* * * * *
    (4) [The text of the proposed amendment to Sec.  1.6049-5(d)(4) is 
the same as the text of Sec.  1.6049-5T(d)(4) published elsewhere in 
this issue of the Federal Register.]
    (e) * * *
    (1) [The text of the proposed amendment to Sec.  1.6049-5(e)(1) is 
the same as the text of Sec.  1.6049-5T(e)(1) published elsewhere in 
this issue of the Federal Register.]
    (2) [The text of the proposed amendment to Sec.  1.6049-5(e)(2) is 
the same as the text of Sec.  1.6049-5T(e)(2) published elsewhere in 
this issue of the Federal Register.]
    (3) [The text of the proposed amendment to Sec.  1.6049-5(e)(3) is 
the same as the text of Sec.  1.6049-5T(e)(3) published elsewhere in 
this issue of the Federal Register.]
    (4) [The text of the proposed amendment to Sec.  1.6049-5(e)(4) is 
the same as the text of Sec.  1.6049-5T(e)(4) published elsewhere in 
this issue of the Federal Register.]
    (5) [The text of the proposed amendment to Sec.  1.6049-5(e)(5) is 
the same as the text of Sec.  1.6049-5T(e)(5) published elsewhere in 
this issue of the Federal Register.]
* * * * *
    (g) * * *
    (2) [The text of the proposed amendment to Sec.  1.6049-5(g)(2) is 
the same as the text of Sec.  1.6049-5T(g)(2) published elsewhere in 
this issue of the Federal Register.]

PART 31--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE

0
Par. 18. The authority citation for part 31 continues to read in part 
as follows:

    Authority: 26 U.S.C. 7805 * * *

0
Par. 19. Section 31.3406(g)-1 is amended by revising paragraph (e) to 
read as follows:


Sec.  31.3406(g)-1  Exception for payments to certain payees and 
certain other payments.

* * * * *
    (e) [The text of the proposed amendment to Sec.  31.3406(g)-1(e) is 
the same as the text of Sec.  31.3406(g)-1T(e) published elsewhere in 
this issue of the Federal Register.]
* * * * *
0
Par. 20. Section 31.3406(h)-2 is amended by revising paragraph 
(a)(3)(i) and adding paragraph (i) to read as follows:


Sec.  31.3406(h)-2  Special rules.

    (a) * * *
    (3) * * *
    (i) [The text of the proposed amendment to Sec.  31.3406(h)-
2(a)(3)(i) is the same as the text of Sec.  31.3406(h)-2T(a)(3)(i) 
published elsewhere in this issue of the Federal Register.]
* * * * *

PART 301--PROCEDURE AND ADMINISTRATION

0
Par. 21. The authority citation for part 301 is amended by adding an 
entry in numerical order to read in part as follows:

    Authority: 26 U.S.C. 7805 * * *
0
Par. 22. Section 301.6402-3 is amended by revising paragraphs (e) and 
(f) to read as follows:


Sec.  301.6402-3  Special rules applicable to income tax.

* * * * *
    (e) [The text of the proposed amendment to Sec.  301.6402-3(e) is 
the same as the text of Sec.  301.6402-3T(e) published elsewhere in 
this issue of the Federal Register.]
    (f) [The text of the proposed amendment to Sec.  301.6402-3(f) is 
the same as the text of Sec.  301.6402-3T(f) published elsewhere in 
this issue of the Federal Register.]
* * * * *

John Dalyrmple.
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2014-03990 Filed 2-28-14; 4:15 pm]
BILLING CODE 4830-01-P