United States Government Publishing Office
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United States
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Regulatory Information
2000_register
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2010-09-24
article
Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations.
Part II
Rules and Regulations
D09002ee1bdfaaebb
D09002ee1bdfaafd4
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 amendments to 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 and related requirements governing collection, deposit, refunds, and credits of withheld amounts under sections 1461 through 1463. Additionally, this document contains amendments under sections 6041, 6041A, 6042, 6045, 6049, and 3406. This regulation affects persons making payments of U.S. source income to foreign persons.
65 FR 32152
https://www.govinfo.gov/app/details/FR-2000-05-22/00-11937
00-11937
fr22my00-21
RIN 1545-AX53
RIN 1545-AV27
RIN 1545-AV41
4830-01-U
TD 8881
https://www.govinfo.gov/app/details/FR-2000-05-22/00-11937
https://www.govinfo.gov/content/pkg/FR-2000-05-22/html/00-11937.htm
https://www.govinfo.gov/content/pkg/FR-2000-05-22/pdf/00-11937.pdf
Income Taxes
Reporting and Recordkeeping Requirements
Employment Taxes
Penalties
Pensions
Railroad Retirement
Social Security
Unemployment Compensation
61 p.
32152
32212
65 FR 32152
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Code of Federal Regulations
Title 26 Part 31
26 CFR Part 31
Regulation Identification Number 1545-AX53
RIN 1545-AX53
Regulation Identification Number 1545-AV27
RIN 1545-AV27
Regulation Identification Number 1545-AV41
RIN 1545-AV41
Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations.; Federal Register Vol. 65, Issue
RULE
00-11937
II
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2001-01-01
TD 8881
4830-01-U
00-11937
Final regulations.
This document contains amendments to 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 and related requirements governing collection, deposit, refunds, and credits of withheld amounts under sections 1461 through 1463. Additionally, this document contains amendments under sections 6041, 6041A, 6042, 6045, 6049, and 3406. This regulation affects persons making payments of U.S. source income to foreign persons.
These regulations are effective January 1, 2001.
Carl Cooper, Laurie Hatten-Boyd, or Kate Hwa (202) 622-3840 (not a toll free number).
Income Taxes
Reporting and Recordkeeping Requirements
Employment Taxes
Penalties
Pensions
Railroad Retirement
Social Security
Unemployment Compensation
Income taxes, etc.:
Withholding of tax on certain U.S. source income paid to foreign persons and related collection, deposit, refunds, and credits, etc.,
Federal Register
Vol. 65, no. 99
Office of the Federal Register, National Archives and Records Administration
2000-05-22
continuing
daily
deposited
born digital
254 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2000-05-22
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0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
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https://www.govinfo.gov/app/details/FR-2000-05-22
https://www.govinfo.gov/content/pkg/FR-2000-05-22/pdf/FR-2000-05-22.pdf
https://www.govinfo.gov/content/pkg/FR-2000-05-22/xml/FR-2000-05-22.xml
fdlp
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DGPO
2010-09-24
2023-05-05
FR-2000-05-22
machine generated
eng
FR
FR-2000-05-22
65
99