United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 1997_register executive 2010-09-24 article Part II Rules and Regulations D09002ee1be364c25 D09002ee1be364d14 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 This document contains final regulations relating to the withholding of income tax under sections 1441, 1442, and 1443 on certain U.S. source income paid to foreign persons, the related tax deposit and reporting requirements under section 1461, and the related requirements governing collection, refunds, and credits of withheld amounts under sections 1461 through 1463 and sections 6402 and 6413. Additionally, this document contains final regulations relating to the statutory exemption under sections 871(h) and 881(c) for portfolio interest. This document removes temporary employment tax regulations under the Interest and Dividend Compliance Act of 1983 and amends existing regulations under sections 6041A and 6050N. This document finalizes changes to the proposed regulations contained in project number INTL- 52-86, published on February 29, 1988, under sections 6041, 6042, 6044, 6045, and 6049. This document also finalizes proposed regulations contained in project number IA-33-95, published on December 21, 1995 , relating to the effective date of certain temporary employment tax regulations. This document finalizes related changes to the regulations under sections 163(f), 165(j), 3401, 3406, 6109, 6114, 6413, and 6724. This document removes certain regulations under income tax treaties. 62 FR 53387 https://www.govinfo.gov/app/details/FR-1997-10-14/97-25998 97-25998 fr14oc97-15 4830-01-U TD 8734 https://www.govinfo.gov/app/details/FR-1997-10-14/97-25998 https://www.govinfo.gov/content/pkg/FR-1997-10-14/html/97-25998.htm https://www.govinfo.gov/content/pkg/FR-1997-10-14/pdf/97-25998.pdf 112 p. 53387 53498 62 FR 53387 Title 26 Part 1 26 CFR Part 1 Title 26 Part 31 26 CFR Part 31 Title 26 Part 35 26 CFR Part 35 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 Part 35a and of Certain Regulations Under Income Tax Treaties; Federal Register Vol. 62, Issue RULE 97-25998 II DEPARTMENT OF THE TREASURY Internal Revenue Service 1999-01-01 TD 8734 4830-01-U 97-25998 Final and temporary regulations.

This document contains final regulations relating to the withholding of income tax under sections 1441, 1442, and 1443 on certain U.S. source income paid to foreign persons, the related tax deposit and reporting requirements under section 1461, and the related requirements governing collection, refunds, and credits of withheld amounts under sections 1461 through 1463 and sections 6402 and 6413. Additionally, this document contains final regulations relating to the statutory exemption under sections 871(h) and 881(c) for portfolio interest. This document removes temporary employment tax regulations under the Interest and Dividend Compliance Act of 1983 and amends existing regulations under sections 6041A and 6050N. This document finalizes changes to the proposed regulations contained in project number INTL- 52-86, published on February 29, 1988, under sections 6041, 6042, 6044, 6045, and 6049. This document also finalizes proposed regulations contained in project number IA-33-95, published on December 21, 1995 , relating to the effective date of certain temporary employment tax regulations. This document finalizes related changes to the regulations under sections 163(f), 165(j), 3401, 3406, 6109, 6114, 6413, and 6724. This document removes certain regulations under income tax treaties.

These regulations are effective January 1, 1999, except the addition of Sec. 31.9999-0, the removal of Sec. 35a.9999-0T and the addition of Sec. 35a.9999-0, which are effective October 14, 1997. Lilo Hester or Teresa Burridge Hughes, telephone (202) 622-3840 (not a toll-free number), for questions on the regulations generally; Carl Cooper, telephone (202) 622-3840 (not a toll-free number), for questions on portfolio interest and qualified intermediary agreements; Renay France, telephone (202) 622-4940 (not a toll-free number), for questions on the regulations relating to chapter 61 of the Internal Revenue Code or section 3406. Vol. 62, no. 198 Office of the Federal Register, National Archives and Records Administration 1997-10-14 continuing daily deposited born digital 320 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-1997-10-14 P0b002ee180a3e000 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr14oc97 https://www.govinfo.gov/app/details/FR-1997-10-14 https://www.govinfo.gov/content/pkg/FR-1997-10-14/pdf/FR-1997-10-14.pdf fdlp 53223 53527 DGPO 2010-09-24 2023-05-17 FR-1997-10-14 machine generated eng FR FR-1997-10-14 62 198