United States Government Publishing Office
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United States
National Archives and Records Administration
Office of the Federal Register
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text
government publication
eng
FR
Regulatory Information
1997_register
executive
2010-09-24
article
Guidance Regarding Claims for Income Tax Convention Benefits
Proposed Rules
D09002ee1be01a90d
D09002ee1be01a9b7
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations regarding rules for determining whether U.S. source payments made to entities, including entities that are fiscally transparent in the United States and/or the applicable treaty jurisdiction, are eligible for treaty- reduced tax rates. The text of those temporary regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.
62 FR 35755
https://www.govinfo.gov/app/details/FR-1997-07-02/97-17468
97-17468
fr02jy97-30
RIN 1545-AV10
4830-01-U
REG-104893-97
https://www.govinfo.gov/app/details/FR-1997-07-02/97-17468
https://www.govinfo.gov/content/pkg/FR-1997-07-02/html/97-17468.htm
https://www.govinfo.gov/content/pkg/FR-1997-07-02/pdf/97-17468.pdf
2 p.
35755
35756
62 FR 35755
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-AV10
RIN 1545-AV10
Guidance Regarding Claims for Income Tax Convention Benefits; Federal Register Vol. 62, Issue
PRORULE
97-17468
DEPARTMENT OF THE TREASURY
Internal Revenue Service
1997-09-24
REG-104893-97
4830-01-U
97-17468
Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing.
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations regarding rules for determining whether U.S. source payments made to entities, including entities that are fiscally transparent in the United States and/or the applicable treaty jurisdiction, are eligible for treaty- reduced tax rates. The text of those temporary regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.
Comments and outlines of topics to be discussed at the public hearing scheduled for September 24, 1997, at 10 a.m. must be received by September 3, 1997.
Concerning the regulations, Elizabeth Karzon, (202) 622-3860; concerning submissions and the hearing, Evangelista Lee, (202) 622-7190 (not toll-free numbers).
Federal Register
Vol. 62, no. 127
Office of the Federal Register, National Archives and Records Administration
1997-07-02
continuing
daily
deposited
born digital
297 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-1997-07-02
P0b002ee180a34c91
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr02jy97
https://www.govinfo.gov/app/details/FR-1997-07-02
https://www.govinfo.gov/content/pkg/FR-1997-07-02/pdf/FR-1997-07-02.pdf
fdlp
35659
35945
DGPO
2010-09-24
2023-05-06
FR-1997-07-02
machine generated
eng
FR
FR-1997-07-02
62
127