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TREAS/IRS

RIN: 1545-AV41

Publication ID: Fall 1997

Title: ●Regulations Under Section 1441 Regarding Withholding on Sales of Debt Obligations Between Interest Payment Dates
Abstract: Guidance relating to withholding on sales of debt obligations between interest payment dates.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: First time published in the Unified Agenda	Agenda Stage of Rulemaking: Proposed Rule Stage
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1
Legal Authority: 26 USC 7805    26 USC 1441

Timetable: Action Date FR Cite NPRM  12/00/1997

Additional Information: REG-114000-97 ^PDrafting attorney: Lilo Hester (202) 622-3840. ^PReviewing attorney: Christine Halphen (202) 622-3810. ^PCC:INTL
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Included in the Regulatory Plan: No
Agency Contact: Lilo A. Hester Assistant Chief Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 874-1490