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TREAS/IRS RIN: 1545-BI05 Publication ID: Fall 2016 
Title: Regulations Under Section 1441(a) Relating to Withholding of Tax on Certain U.S. Source Income Paid to U.S. Agents of Foreign Persons 
Abstract:

This regulation will provide guidance regarding the application of section 1441 relating to the deduction and withholding of income tax on certain U.S. source payments to foreign persons.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1    26 CFR 1441   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-124853-08 Drafting attorney: Subin Seth (202) 317-6942 Reviewing attorney: John Sweeney (202) 317-6942 Treasury attorney: Julia Tonkovich (202) 622-1540 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Subin Seth
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6942
Email: subin.seth@irscounsel.treas.gov