82 FR 49549 - Revision of Regulations Under Chapter 3 Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons; Correction

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 206 (October 26, 2017)

This document corrects a correction to a notice of proposed rulemaking (REG-134247-16) that was published in the Federal Register on Friday, September 15, 2017. The notice of proposed rulemaking, published on January 6, 2017, under section 1441 of the Internal Revenue Code of 1986 (Code), relates to 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.

[Federal Register Volume 82, Number 206 (Thursday, October 26, 2017)]
[Proposed Rules]
[Pages 49549-49550]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-22815]


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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; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; correction.

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SUMMARY: This document corrects a correction to a notice of proposed 
rulemaking (REG-134247-16) that was published in the Federal Register 
on Friday, September 15, 2017. The notice of proposed rulemaking, 
published on January 6, 2017, under section 1441 of the Internal 
Revenue Code of 1986 (Code), relates to 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.

DATES: The correction published on September 15, 2017 (82 FR 43314), is 
corrected as of October 26, 2017 and is applicable beginning January 6, 
2017.

FOR FURTHER INFORMATION CONTACT: Kamela Nelan at (202) 317- 6942 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The notice of proposed rulemaking (REG-134247-16) that is the 
subject of this correction is under section 1441 of the Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-134247-16) 
contains an error which may prove to be misleading and needs to be 
corrected.

Correction of Publication

    Accordingly, the notice of proposed rulemaking published at 82 FR 
43314, September 15, 2017, is corrected as follows:
    On page 43314, in the third column, under the heading ``Correction 
of Publication'', in the fourth line, the

[[Page 49550]]

language ``On page 1636, '' is corrected to read ``On page 1646, ''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2017-22815 Filed 10-25-17; 8:45 am]
 BILLING CODE 4830-01-P