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 1998_register executive 2010-09-24 article Rules and Regulations D09002ee1bdfe4a5a D09002ee1bdfe4b0a 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 changes delaying the effective date and making technical amendments to final regulations (TD 8734), which were published in the Federal Register for October 14, 1997, relating to the withholding of income tax on certain U.S. source income payments to foreign persons. The Department of the Treasury and the IRS believe it is in the best interest of tax administration to extend the effective date of the final withholding regulations to ensure that both taxpayers and the government can complete changes necessary to implement the new withholding regime. As extended by this document, the final withholding regulations will apply to payments made after December 31, 1999. This document also withdraws two amendments which have already been dealt with in TD 8772, which was published in the Federal Register for June 30, 1998. 63 FR 72183 https://www.govinfo.gov/app/details/FR-1998-12-31/98-34359 98-34359 fr31de98-23 RIN 1545-AW39 4830-01-U TD 8804 https://www.govinfo.gov/app/details/FR-1998-12-31/98-34359 https://www.govinfo.gov/content/pkg/FR-1998-12-31/html/98-34359.htm https://www.govinfo.gov/content/pkg/FR-1998-12-31/pdf/98-34359.pdf 7 p. 72183 72189 63 FR 72183 Title 26 Part 1 26 CFR Part 1 Title 26 Part 31 26 CFR Part 31 Title 26 Part 35 26 CFR Part 35 RIN 1545-AW39 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 Parts 1 and 35a and of Certain Regulations Under Income Tax Treaties; Federal Register Vol. 63, Issue RULE 98-34359 DEPARTMENT OF THE TREASURY Internal Revenue Service 2000-01-01 TD 8804 4830-01-U 98-34359 Final rule; delay of effective date, technical amendments, and partial withdrawal.

This document contains changes delaying the effective date and making technical amendments to final regulations (TD 8734), which were published in the Federal Register for October 14, 1997, relating to the withholding of income tax on certain U.S. source income payments to foreign persons. The Department of the Treasury and the IRS believe it is in the best interest of tax administration to extend the effective date of the final withholding regulations to ensure that both taxpayers and the government can complete changes necessary to implement the new withholding regime. As extended by this document, the final withholding regulations will apply to payments made after December 31, 1999. This document also withdraws two amendments which have already been dealt with in TD 8772, which was published in the Federal Register for June 30, 1998.

Effective Dates: The amendments in this final rule are effective January 1, 2000. As of December 31, 1998, the effective date of the final regulations published at 62 FR 53387, October 14, 1997, is delayed from January 1, 1999, until January 1, 2000; however, the effective date of the addition of Sec. 31.9999-0 and Sec. 35a.9999-0 and the removal of Sec. 35a.9999-0T remains October 14, 1997. Lilo Hester, (202) 622-3840 (not a toll-free number). Vol. 63, no. 251 Office of the Federal Register, National Archives and Records Administration 1998-12-31 continuing daily deposited born digital 273 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-1998-12-31 P0b002ee180a78509 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr31de98 https://www.govinfo.gov/app/details/FR-1998-12-31 https://www.govinfo.gov/content/pkg/FR-1998-12-31/pdf/FR-1998-12-31.pdf fdlp 72097 72356 DGPO 2010-09-24 2023-05-05 FR-1998-12-31 machine generated eng FR FR-1998-12-31 63 251