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 2000_register executive 2010-09-24 article Part II Rules and Regulations D09002ee1c81f779a D09002ee1c81f78b3 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 Title 26 Part 1 26 CFR Part 1 Title 26 Part 31 26 CFR Part 31 RIN 1545-AX53 RIN 1545-AV27 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., 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 P0b002ee1809ff15f 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr22my00 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 32007 33246 DGPO 2010-09-24 2024-06-08 FR-2000-05-22 machine generated eng FR FR-2000-05-22 65 99