82 FR 1645 - Revision of Regulations Under Chapter 3 Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 4 (January 6, 2017)

Page Range		1645-1647
FR Document		2016-31589

In the Rules and Regulations section of this issue of the Federal Register, the Department of the Treasury (Treasury Department) and the IRS are issuing temporary regulations (TD 9808) that revise certain provisions of the final regulations regarding withholding of tax on certain U.S. source income paid to foreign persons and requirements for certain claims for refund or credit of income tax made by foreign persons. The text of the temporary regulations also serves as the text of these proposed regulations.

Federal Register, Volume 82 Issue 4 (Friday, January 6, 2017)

[Federal Register Volume 82, Number 4 (Friday, January 6, 2017)]
[Proposed Rules]
[Pages 1645-1647]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-31589]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-134247-16]
RIN 1545-BN73


Revision of Regulations Under Chapter 3 Regarding Withholding of 
Tax on Certain U.S. Source Income Paid to Foreign Persons

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 
regulations.

-----------------------------------------------------------------------

SUMMARY: In the Rules and Regulations section of this issue of the 
Federal Register, the Department of the Treasury (Treasury Department) 
and the IRS are issuing temporary regulations (TD 9808) that revise 
certain provisions of the final

[[Page 1646]]

regulations regarding withholding of tax on certain U.S. source income 
paid to foreign persons and requirements for certain claims for refund 
or credit of income tax made by foreign persons. The text of the 
temporary regulations also serves as the text of these proposed 
regulations.

DATES: Written or electronic comments and requests for a public hearing 
must be received by April 6, 2017.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-134247-16), Room 
5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
134247-16), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue NW., Washington, DC 20224, or sent electronically, via the 
Federal eRulemaking Portal at www.regulations.gov (IRS REG-134247-16).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Leni Perkins, (202) 317-6942; concerning submissions of comments and/or 
requests for a public hearing, Regina Johnson, (202) 317-6901 (not 
toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Background

    The temporary regulations in the Rules and Regulations section of 
this issue of the Federal Register amend the Income Tax Regulations (26 
CFR part 1) relating to section 1441 of the Internal Revenue Code 
(Code). The temporary regulations set forth rules relating to 
withholding and reporting requirements under chapter 3 of the Code, 
including rules relating to claims for a reduced rate of withholding 
under an income tax treaty. The preamble to the temporary regulations 
explains the temporary regulations and these proposed regulations.

Special Analyses

    Certain IRS regulations, including these, are exempt from the 
requirements of Executive Order 12866, as supplemented and reaffirmed 
by Executive Order 13653. Therefore, a regulatory assessment is not 
required.
    It is hereby certified that the collection of information in this 
notice of proposed rulemaking will not have a significant economic 
impact on a substantial number of small entities within the meaning of 
section 601(6) of the Regulatory Flexibility Act (5 U.S.C. chapter 6).
    The domestic small business entities that are subject to the 
collections of information in this notice of proposed rulemaking are 
those domestic business entities that are payors of certain U.S. source 
income to foreign persons. These domestic small business entities are 
subject to comprehensive rules under chapter 3 to identify the proper 
treatment of payees for purposes of that chapter's information 
reporting and tax withholding purposes. The domestic small business 
entities subject to the collections of information in this notice of 
proposed rulemaking are also subject to comprehensive information 
reporting and tax withholding rules under chapters 4 and 61 with 
respect to payments of certain U.S. source income subject to 
information reporting and tax reporting under chapter 3. These payors 
are also subject to information and reporting rules under section 3406.
    Payors of payments that are subject to the information reporting 
and withholding regimes under chapter 3 play an important role in U.S. 
tax compliance by providing information about payments made to, and 
income earned by, U.S. and foreign taxpayers.
    Although the Treasury Department and the IRS anticipate that a 
substantial number of domestic small entities will be affected by the 
collection of information in this notice of proposed rulemaking, the 
Treasury Department and the IRS believe that the economic impact to 
these entities resulting from the information collection requirements 
will not be significant. The reporting obligations under these proposed 
regulations flow from the obligations that domestic small entities may 
have as withholding agents for payments of amounts subject to 
withholding under sections 1441 or 1442. As withholding agents, these 
entities have already been subject to the overall framework of these 
regulations, and the economic burden of complying with any additional 
requirements will be minimal. Therefore, a Regulatory Flexibility 
Analysis under the Regulatory Flexibility Act is not required. Pursuant 
to section 7805(f) of the Code, this regulation has been submitted to 
the Chief Counsel for Advocacy of the Small Business Administration for 
comment on its impact on small businesses.

Comments and Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any written comments that are submitted 
timely to the IRS as prescribed in this preamble under the 
``ADDRESSES'' heading. The Treasury Department and the IRS request 
comments on all aspects of the proposed rules, including comments on 
the clarity of the proposed rules and how compliance therewith could be 
made easier. All comments will be available for public inspection and 
copying. A public hearing will be scheduled if requested in writing by 
any person that timely submits written comments. If a public hearing is 
scheduled, notice of the date, time, and place for the public hearing 
will be published in the Federal Register.

Drafting Information

    The principal author of these proposed regulations is Leni C. 
Perkins, Office of Associate Chief Counsel (International). However, 
other personnel from the Treasury Department and the IRS participated 
in their development.

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Proposed Amendments to the Regulations

    Accordingly, 26 CFR part 1 is proposed to be amended as follows:

PART 1--INCOME TAXES

0
Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority:  26 U.S.C. 7805 * * *

0
Par. 2. Section 1.1441-1 is amended by:
0
1. Adding paragraphs (b)(7)(ii)(B) and (c)(2)(ii).
0
2. Revising paragraph (c)(3)(ii).
0
3. Adding paragraphs (c)(38)(ii), (e)(2)(ii)(B), (e)(3)(iv)(C)(3), 
(e)(4)(i)(B), (e)(4)(ii)(A)(2), (e)(4)(iv)(D), and (e)(4)(iv)(E).
    The revisions and additions read as follows:


Sec.  1.1441-1  Requirement for the deduction and withholding of tax on 
payments to foreign persons.

* * * * *
    (b) * * *
    (7) * * *
    (ii) * * *
    (B) [The text of the proposed amendment to Sec.  1.1441-
1(b)(7)(ii)(B) is the same as the text of Sec.  1.1441-1T(b)(7)(ii)(B) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (c) * * *
    (2) * * *
    (ii) [The text of the proposed amendment to Sec.  1.1441-
1(c)(2)(ii) is the same as the text of Sec.  1.1441-1T(c)(2)(ii) 
published elsewhere in this issue of the Federal Register.]

[[Page 1647]]

    (3) * * *
    (ii) [The text of the proposed amendment to Sec.  1.1441-
1(c)(3)(ii) is the same as the text of Sec.  1.1441-1T(c)(3)(ii) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (38) * * *
    (ii) [The text of the proposed amendment to Sec.  1.1441-
1(c)(38)(ii) is the same as the text of Sec.  1.1441-1T(c)(38)(ii) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (e) * * *
    (2) * * *
    (ii) * * *
    (B) [The text of the proposed amendment to Sec.  1.1441-
1(e)(2)(ii)(B) is the same as the text of Sec.  1.1441-1T(e)(2)(ii)(B) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (3) * * *
    (iv) * * *
    (C) * * *
    (3) [The text of the proposed amendment to Sec.  1.1441-
1(e)(3)(iv)(C)(3) is the same as the text of Sec.  1.1441-
1T(e)(3)(iv)(C)(3) published elsewhere in this issue of the Federal 
Register.]
* * * * *
    (4) * * *
    (i) * * *
    (B) [The text of the proposed amendment to Sec.  1.1441-
1(e)(4)(i)(B) is the same as the text of Sec.  1.1441-1T(e)(4)(i)(B) 
published elsewhere in this issue of the Federal Register.]
    (ii) * * *
    (A) * * *
    (2) [The text of the proposed amendment to Sec.  1.1441-
1(e)(4)(ii)(A)(2) is the same as the text of Sec.  1.1441-
1T(e)(4)(ii)(A) published elsewhere in this issue of the Federal 
Register.]
* * * * *
    (iv) * * *
    (D) [The text of the proposed amendment to Sec.  1.1441-
1(e)(4)(iv)(D) is the same as the text of Sec.  1.1441-1T(e)(4)(iv)(D) 
published elsewhere in this issue of the Federal Register.]
    (E) [The text of the proposed amendment to Sec.  1.1441-
1(e)(4)(iv)(E) is the same as the text of Sec.  1.1441-1(e)(4)(iv)(E) 
published elsewhere in this issue of the Federal Register.]
* * * * *
0
Par. 3. Section 1.1441-2 is amended by adding paragraph (a)(8) to read 
as follows:


Sec.  1.1441-2  Amounts subject to withholding.

    (a) * * *
    (8) [The text of the proposed amendment to Sec.  1.1441-2(a)(8) is 
the same as the text of Sec.  1.1441-2T(a)(8) published elsewhere in 
this issue of the Federal Register.]
* * * * *
0
Par. 4. Section 1.1441-6 is amended by:
0
1. Adding paragraphs (b)(1)(i) and (b)(1)(ii).
0
2. Revising paragraphs (c)(1) and (c)(5)(i).
    The additions and revision read as follows:


Sec.  1.1441-6   Claim of reduced withholding under an income tax 
treaty.

* * * * *
    (b) * * *
    (1) * * *
    (i) [The text of the proposed amendment to Sec.  1.1441-6(b)(1)(i) 
is the same as the text of Sec.  1.1441-6T(b)(1)(i) published elsewhere 
in this issue of the Federal Register.]
    (ii) [The text of the proposed amendment to Sec.  1.1441-
6(b)(1)(ii) is the same as the text of Sec.  1.1441-6T(b)(1)(ii) 
published elsewhere in this issue of the Federal Register.]
* * * * *
    (c) * * *
    (1) [The text of the proposed amendment to Sec.  1.1441-6(c)(1) is 
the same as the text of Sec.  1.1441-6T(c)(1) published elsewhere in 
this issue of the Federal Register.]
* * * * *
    (5) * * *
    (i) [The text of the proposed amendment to Sec.  1.1441-6(c)(5)(i) 
is the same as the text of Sec.  1.1441-6T(c)(5)(i) published elsewhere 
in this issue of the Federal Register.]
* * * * *
0
Par. 5. Section 1.1441-7 is amended by adding paragraph (b)(10)(iv) to 
read as follows:


Sec.  1.1441-7   General provisions relating to withholding agents.

* * * * *
    (b) * * *
    (10) * * *
    (iv) [The text of the proposed amendment to Sec.  1.1441-
7(b)(10)(iv) is the same as the text of Sec.  1.1441-7T(b)(10)(iv) 
published elsewhere in this issue of the Federal Register.]
* * * * *

John Dalrymple,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2016-31589 Filed 12-30-16; 4:15 pm]
 BILLING CODE 4830-01-P

Federal Register / Vol. 82, No. 4 / Friday, January 6, 2017 / Proposed Rules 1645

(ii) Failure to satisfy the requirements described in paragraph (f)(3)(ii) of this to such sponsored direct reporting NFFE
of paragraph (c)(3)(iii) of this section section. within 30 days after the date of
with respect to each sponsored direct (4) Termination—(i) In general. If the termination. A sponsored direct
reporting NFFE that the NFFE would sponsoring entity does not provide a reporting NFFE that has had its status as
have been required to satisfy as a direct response to a notice of default within a sponsored direct reporting NFFE
reporting NFFE; the period specified in paragraph (g)(2) terminated (independent from a
(iii) Failure to report to the IRS on of this section, or if the sponsoring termination of status of its sponsoring
Form 8966, ‘‘FATCA Report,’’ (or such entity does not satisfy the conditions of entity) may not register on the FATCA
other form as the IRS may prescribe) all the remediation plan within the time registration Web site as a direct
of the information required under period specified by the IRS, the IRS may reporting NFFE or as a sponsored direct
paragraph (c)(3)(ii) of this section with deliver a notice of termination that reporting NFFE of another sponsoring
respect to each sponsored direct terminates the sponsoring entity’s entity unless it receives written
reporting NFFE and each of its status, the status of one or more approval from the IRS.
substantial U.S. owners (or report to the sponsored direct reporting NFFEs as a (iv) Reconsideration of notice of
IRS on Form 8966 that the sponsored direct reporting NFFE, or both the default or notice of termination. A
direct reporting NFFE had no sponsoring entity and one or more sponsoring entity or sponsored direct
substantial U.S. owners) by the due date sponsored direct reporting NFFEs. reporting NFFE may request, within 90
of the form (including any extensions); (ii) Termination of sponsoring entity. days of a notice of default or notice of
(iv) Failure to make the certification If the IRS notifies the sponsoring entity termination, reconsideration of the
required under paragraph (f)(2) of this that its status is terminated, the notice of default or notice of termination
section; sponsoring entity must send notice of by written request to the IRS.
(v) Failure to cooperate with an IRS the termination to each withholding
request for additional information * * * * *
agent from which it receives payments ■ Par. 7. Section 1.1474–1 is amended
described in paragraph (f)(3) of this and each financial institution with
by adding paragraph (d)(4)(vii) to read
section, including requests for the which it holds an account for which a
as follows:
records described in paragraph (c)(3)(iv) withholding certificate or written
of this section and requests to extend statement prescribed in § 1.1471– § 1.1474–1 Liability for withheld tax and
the retention period for these records as 3(d)(11)(x)(B) (as applicable) was withholding agent reporting.
described in (f)(4)(vii) of this section; provided with respect to each sponsored (d) * * *
(vi) Making any fraudulent statement direct reporting NFFE within 30 days (4) * * *
or misrepresentation of material fact to after the date of termination. A (vii) [The text of proposed § 1.1474–
the IRS or representing to a withholding sponsoring entity that has had its status 1(d)(4)(vii) is the same as the text of
agent or the IRS its status as a terminated cannot reregister on the § 1.1474–1T(d)(4)(vii) published
sponsoring entity under paragraph (c)(5) FATCA registration Web site to act as a elsewhere in this issue of the Federal
of this section for an entity other than sponsoring entity for any sponsored Register].
an entity for which it acts as a direct reporting NFFE unless it receives * * * * *
sponsoring entity; or written approval from the IRS. Unless
(vii) Failure to obtain from each the status of the sponsored direct John Dalrymple,
sponsored direct reporting NFFE the reporting NFFEs has been terminated, Deputy Commissioner for Services and
information required to report on Form the sponsored direct reporting NFFEs Enforcement.
8966. may register on the FATCA registration [FR Doc. 2016–31599 Filed 12–30–16; 4:15 pm]
(2) Notice of event of default. Web site as direct reporting NFFEs or as BILLING CODE 4830–01–P
Following an event of default known by sponsored direct reporting NFFEs of
or disclosed to the IRS, the IRS will another sponsoring entity, other than a
deliver to the sponsoring entity a notice sponsoring entity that is related to the DEPARTMENT OF THE TREASURY
of default specifying the event of default sponsoring entity that was terminated.
and, if applicable, identifying each An entity is related to the terminated Internal Revenue Service
sponsored direct reporting NFFE to sponsoring entity if they have a
which the notice relates. The IRS will relationship with each other that is 26 CFR Part 1
request that the sponsoring entity described in section 267(b). [REG–134247–16]
remediate the event of default within 45 (iii) Termination of sponsored direct
days (unless additional time is reporting NFFE. If the IRS notifies the RIN 1545–BN73
requested and agreed to by the IRS). The sponsoring entity that the status of a
sponsored direct reporting NFFE is Revision of Regulations Under Chapter
sponsoring entity must respond to the
terminated (but not the sponsoring 3 Regarding Withholding of Tax on
notice of default and provide
entity’s status), the sponsoring entity Certain U.S. Source Income Paid to
information responsive to an IRS
must remove the sponsored direct Foreign Persons
request for information or state the
reasons why the sponsoring entity does reporting NFFE from the sponsoring AGENCY: Internal Revenue Service (IRS),
not agree that an event of default has entity’s registration account on the Treasury.
occurred. FATCA registration Web site and send ACTION: Notice of proposed rulemaking
(3) Remediation of event of default. A notice of the termination to each
sradovich on DSK3GMQ082PROD with PROPOSALS

by cross-reference to temporary
sponsoring entity will be permitted to withholding agent from which the regulations.
remediate an event of default to the sponsored direct reporting NFFE
extent that it agrees with the IRS on a receives payments and each financial SUMMARY: In the Rules and Regulations
remediation plan. The IRS may, as part institution with which it holds an section of this issue of the Federal
of a remediation plan, require additional account for which a withholding Register, the Department of the Treasury
information from the sponsoring entity, certificate or written statement (Treasury Department) and the IRS are
remedial actions, or the performance of prescribed in § 1.1471–3(d)(11)(x)(B) (as issuing temporary regulations (TD 9808)
the specified review procedures applicable) was provided with respect that revise certain provisions of the final

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1646 Federal Register / Vol. 82, No. 4 / Friday, January 6, 2017 / Proposed Rules

regulations regarding withholding of tax The domestic small business entities of the proposed rules, including
on certain U.S. source income paid to that are subject to the collections of comments on the clarity of the proposed
foreign persons and requirements for information in this notice of proposed rules and how compliance therewith
certain claims for refund or credit of rulemaking are those domestic business could be made easier. All comments
income tax made by foreign persons. entities that are payors of certain U.S. will be available for public inspection
The text of the temporary regulations source income to foreign persons. These and copying. A public hearing will be
also serves as the text of these proposed domestic small business entities are scheduled if requested in writing by any
regulations. subject to comprehensive rules under person that timely submits written
DATES: Written or electronic comments
chapter 3 to identify the proper comments. If a public hearing is
and requests for a public hearing must treatment of payees for purposes of that scheduled, notice of the date, time, and
be received by April 6, 2017. chapter’s information reporting and tax place for the public hearing will be
withholding purposes. The domestic published in the Federal Register.
ADDRESSES: Send submissions to: small business entities subject to the
CC:PA:LPD:PR (REG–134247–16), Room collections of information in this notice Drafting Information
5203, Internal Revenue Service, P.O. of proposed rulemaking are also subject The principal author of these
Box 7604, Ben Franklin Station, to comprehensive information reporting proposed regulations is Leni C. Perkins,
Washington, DC 20044. Submissions and tax withholding rules under Office of Associate Chief Counsel
may be hand-delivered Monday through chapters 4 and 61 with respect to (International). However, other
Friday between the hours of 8 a.m. and payments of certain U.S. source income personnel from the Treasury
4 p.m. to CC:PA:LPD:PR (REG–134247– subject to information reporting and tax Department and the IRS participated in
16), Courier’s Desk, Internal Revenue reporting under chapter 3. These payors their development.
Service, 1111 Constitution Avenue NW., are also subject to information and
Washington, DC 20224, or sent reporting rules under section 3406. List of Subjects in 26 CFR Part 1
electronically, via the Federal Payors of payments that are subject to Income taxes, Reporting and
eRulemaking Portal at the information reporting and recordkeeping requirements.
www.regulations.gov (IRS REG–134247– withholding regimes under chapter 3
16). play an important role in U.S. tax Proposed Amendments to the
compliance by providing information Regulations
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations, about payments made to, and income Accordingly, 26 CFR part 1 is
Leni Perkins, (202) 317–6942; earned by, U.S. and foreign taxpayers. proposed to be amended as follows:
concerning submissions of comments Although the Treasury Department
and the IRS anticipate that a substantial PART 1—INCOME TAXES
and/or requests for a public hearing,
Regina Johnson, (202) 317–6901 (not number of domestic small entities will
be affected by the collection of ■ Paragraph 1. The authority citation
toll-free numbers). for part 1 continues to read in part as
information in this notice of proposed
SUPPLEMENTARY INFORMATION: rulemaking, the Treasury Department follows:
Background and the IRS believe that the economic Authority: 26 U.S.C. 7805 * * *
impact to these entities resulting from ■ Par. 2. Section 1.1441–1 is amended
The temporary regulations in the the information collection requirements
Rules and Regulations section of this by:
will not be significant. The reporting ■ 1. Adding paragraphs (b)(7)(ii)(B) and
issue of the Federal Register amend the obligations under these proposed
Income Tax Regulations (26 CFR part 1) (c)(2)(ii).
regulations flow from the obligations ■ 2. Revising paragraph (c)(3)(ii).
relating to section 1441 of the Internal that domestic small entities may have as ■ 3. Adding paragraphs (c)(38)(ii),
Revenue Code (Code). The temporary withholding agents for payments of (e)(2)(ii)(B), (e)(3)(iv)(C)(3), (e)(4)(i)(B),
regulations set forth rules relating to amounts subject to withholding under (e)(4)(ii)(A)(2), (e)(4)(iv)(D), and
withholding and reporting requirements sections 1441 or 1442. As withholding (e)(4)(iv)(E).
under chapter 3 of the Code, including agents, these entities have already been The revisions and additions read as
rules relating to claims for a reduced subject to the overall framework of these follows:
rate of withholding under an income tax regulations, and the economic burden of
treaty. The preamble to the temporary complying with any additional § 1.1441–1 Requirement for the deduction
regulations explains the temporary requirements will be minimal. and withholding of tax on payments to
regulations and these proposed Therefore, a Regulatory Flexibility foreign persons.
regulations. Analysis under the Regulatory * * * * *
Special Analyses Flexibility Act is not required. Pursuant (b) * * *
to section 7805(f) of the Code, this (7) * * *
Certain IRS regulations, including regulation has been submitted to the (ii) * * *
these, are exempt from the requirements Chief Counsel for Advocacy of the Small (B) [The text of the proposed
of Executive Order 12866, as Business Administration for comment amendment to § 1.1441–1(b)(7)(ii)(B) is
supplemented and reaffirmed by on its impact on small businesses. the same as the text of § 1.1441–
Executive Order 13653. Therefore, a 1T(b)(7)(ii)(B) published elsewhere in
regulatory assessment is not required. Comments and Public Hearing this issue of the Federal Register.]
sradovich on DSK3GMQ082PROD with PROPOSALS

It is hereby certified that the Before these proposed regulations are * * * * *
collection of information in this notice adopted as final regulations, (c) * * *
of proposed rulemaking will not have a consideration will be given to any (2) * * *
significant economic impact on a written comments that are submitted (ii) [The text of the proposed
substantial number of small entities timely to the IRS as prescribed in this amendment to § 1.1441–1(c)(2)(ii) is the
within the meaning of section 601(6) of preamble under the ‘‘ADDRESSES’’ same as the text of § 1.1441–1T(c)(2)(ii)
the Regulatory Flexibility Act (5 U.S.C. heading. The Treasury Department and published elsewhere in this issue of the
chapter 6). the IRS request comments on all aspects Federal Register.]

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Document Created: 2017-01-06 01:30:34
Document Modified: 2017-01-06 01:30:34

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Proposed Rules
Action		Notice of proposed rulemaking by cross-reference to temporary regulations.
Dates		Written or electronic comments and requests for a public hearing must be received by April 6, 2017.
Contact		Concerning the proposed regulations, Leni Perkins, (202) 317-6942; concerning submissions of comments and/or requests for a public hearing, Regina Johnson, (202) 317-6901 (not toll-free numbers).
FR Citation		82 FR 1645
RIN Number		1545-BN73
CFR Associated		Income Taxes and Reporting and Recordkeeping Requirements

82 FR 1645 - Revision of Regulations Under Chapter 3 Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 4 (January 6, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service