federal_register: 06-2443

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
06-2443 Revisions to Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations Rule This document contains final regulations relating to the withholding of tax under sections 1441 and 1442 on certain U.S. source income paid to foreign persons and related requirements governing collection, deposit, refunds, and credits of withheld amounts under sections 1461 through 1463. Additionally, this document contains final regulations under sections 6049 and 6114. These regulations affect persons making payments of U.S. source income to foreign persons and foreign persons claiming benefits under a U.S. income tax treaty. 2006-03-14 2006 3 https://www.federalregister.gov/documents/2006/03/14/06-2443/revisions-to-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to-foreign https://www.govinfo.gov/content/pkg/FR-2006-03-14/pdf/06-2443.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations relating to the withholding of tax under sections 1441 and 1442 on certain U.S. source income paid to foreign persons and related requirements governing collection, deposit, refunds, and credits of withheld... 1545-AY92

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