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TREAS/IRS RIN: 1545-AV41 Publication ID: Spring 1999 
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: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final 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  10/14/1997  62 FR 53503   
Final Action  12/00/1999    
Additional Information: REG-114000-97 Drafting attorney: Kate Hwa (202) 622-3840. Reviewing attorney: Philip Garlett (202) 622-3840. CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
Kate Y. Hwa
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3840