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TREAS/IRS RIN: 1545-AX53 Publication ID: Spring 2000 
Title: Changes to Section 1441 Regulations Effective January 1, 2000 
Abstract: This regulation contains numerous technical corrections to section 1441 regulations, effective January 1, 2000, and incorporates those changes announced in Notice 99-8. 
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   
Legal Deadline:  None
Action Date FR Cite
Final Action  12/00/2000    
Additional Information: REG-104864-99 Drafting attorney: Kate Hwa (202) 622-3840 Reviewing attorney: Philip Garlett (202) 622-3840 Treasury attorney: Patrick Brown (202) 622-1754 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
Agency Contact:
Kate Y. Hwa
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3840