SUPPLEMENTARY INFORMATION:

Background

The notice of proposed rulemaking that is the subject of this document is under section 871(m) of the Internal Revenue Code.

Need for Correction

As published, the notice of proposed rulemaking (REG-127895-14) contains errors that are misleading and are in need of clarification.

Correction to Publication

Accordingly, the notice of proposed rulemaking, that is the subject of FR Doc. 2015-21753, is corrected as follows:

1. On page 56415, in the third column, add a SUMMARY section to read as follows:

SUMMARY:

This document provides guidance to nonresident alien individuals and foreign corporations that hold certain financial products providing for payments that are contingent upon or determined by reference to U.S. source dividend payments. This document also provides guidance to withholding agents that are responsible for withholding U.S. tax with respect to a dividend equivalent.

§ 1.871-15 [Corrected]

2. On page 56416, second column, the second and third lines of amendatory instruction 2, the language “by revising paragraph (c)(2)(vi) and paragraph (h) to read as follows:” is corrected to read “by revising paragraphs (c)(2)(iv), (h), and (q) to read as follows:”.

§ 1.1441-1 [Corrected]

3. On page 56416, second column, the first and second lines of amendatory instruction 3, the language “by revising paragraph (e)(3)(vii) and paragraph (e)(6) to read as follows:” is corrected to read “by revising paragraphs (e)(3)(ii)(E), (e)(5), and (e)(6) to read as follows:”.

80 FR 75956