View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

TREAS/IRS RIN: 1545-BF93 Publication ID: Fall 2016 
Title: 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.

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 U.S.C. 7805    26 U.S.C. 1441   
Legal Deadline:  None
Action Date FR Cite
NPRM  10/17/2007  72 FR 58781   
NPRM Comment Period End  01/16/2008    
Public Hearing  02/06/2008    
Final Action  06/00/2017 
Additional Information: REG-140206-06 Drafting attorney: Subin Seth (202) 317-6942 Reviewing attorney: John Sweeney (202) 317-6942 Treasury attorney: Quyen Huynh (202) 622-1707 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Subin Seth
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6942