federal_register: 2015-09383

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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
2015-09383 Tax on Certain Foreign Procurement Proposed Rule This document contains proposed regulations under section 5000C of the Internal Revenue Code relating to the 2 percent tax on payments made by the U.S. government to foreign persons pursuant to certain contracts. The proposed regulations affect U.S. government acquiring agencies and foreign persons providing certain goods or services to the U.S. government pursuant to a contract. This document also contains proposed regulations under section 6114, with respect to foreign persons claiming an exemption from the tax under an income tax treaty. 2015-04-22 2015 4 https://www.federalregister.gov/documents/2015/04/22/2015-09383/tax-on-certain-foreign-procurement https://www.govinfo.gov/content/pkg/FR-2015-04-22/pdf/2015-09383.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations under section 5000C of the Internal Revenue Code relating to the 2 percent tax on payments made by the U.S. government to foreign persons pursuant to certain contracts. The proposed regulations affect U.S.... 1545-BK06

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