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TREAS/IRS | RIN: 1545-BN73 | Publication ID: Fall 2018 |
Title: Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations | |
Abstract:
This document provides a cross-reference notice of proposed rulemaking regarding withholding of tax on certain U.S. source income paid to foreign persons. The text of the temporary regulations also serves as the text of the cross-reference notice of proposed rulemaking. The regulations set out in this document affect persons making payments of U.S. source income to foreign persons. |
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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 |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 1441 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-134247-16 Drafting attorney: Subin Seth (202) 317-6942 Reviewing attorney: John Sweeney (202) 317-6942 Treasury attorney: Daniel Winnik (202) 622-1335 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 | |
Related RINs: Related to 1545-BN74 | |
Agency Contact: Alan S. Williams Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6941 Email: alan.s.williams@irscounsel.treas.gov |