1545-BF93 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Withholding Procedures Under Section 1441 for Certain Distributions to Which Section 302 Applies

The proposed regulations provide guidance for U.S. financial institutions to satisfy their withholding, reporting, and deposit obligations under chapter 3 of the Code with respect to payments made to foreign account holders pursuant to a self-tender offer made by a publicly traded corporation.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1 26 USC 7805 26 USC 1441 No NPRM 10/17/2007 72 FR 58781 NPRM Comment Period End 01/16/2008 Public Hearing 02/06/2008 Final Action 12/00/2014 REG-140206-06 Drafting attorney: Seth Subin (202) 317-6942 Reviewing attorney: John Sweeney (202) 317-6942 CC:INTL No Businesses None No No No Alan Williams S. Attorney 1545 Internal Revenue Service IRS 202 317-6941 alan.s.williams@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224