Revision of Regulations Under Chapter 3 Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, 1645-1647 [2016-31589]
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sradovich on DSK3GMQ082PROD with PROPOSALS
Federal Register / Vol. 82, No. 4 / Friday, January 6, 2017 / Proposed Rules
(ii) Failure to satisfy the requirements
of paragraph (c)(3)(iii) of this section
with respect to each sponsored direct
reporting NFFE that the NFFE would
have been required to satisfy as a direct
reporting NFFE;
(iii) Failure to report to the IRS on
Form 8966, ‘‘FATCA Report,’’ (or such
other form as the IRS may prescribe) all
of the information required under
paragraph (c)(3)(ii) of this section with
respect to each sponsored direct
reporting NFFE and each of its
substantial U.S. owners (or report to the
IRS on Form 8966 that the sponsored
direct reporting NFFE had no
substantial U.S. owners) by the due date
of the form (including any extensions);
(iv) Failure to make the certification
required under paragraph (f)(2) of this
section;
(v) Failure to cooperate with an IRS
request for additional information
described in paragraph (f)(3) of this
section, including requests for the
records described in paragraph (c)(3)(iv)
of this section and requests to extend
the retention period for these records as
described in (f)(4)(vii) of this section;
(vi) Making any fraudulent statement
or misrepresentation of material fact to
the IRS or representing to a withholding
agent or the IRS its status as a
sponsoring entity under paragraph (c)(5)
of this section for an entity other than
an entity for which it acts as a
sponsoring entity; or
(vii) Failure to obtain from each
sponsored direct reporting NFFE the
information required to report on Form
8966.
(2) Notice of event of default.
Following an event of default known by
or disclosed to the IRS, the IRS will
deliver to the sponsoring entity a notice
of default specifying the event of default
and, if applicable, identifying each
sponsored direct reporting NFFE to
which the notice relates. The IRS will
request that the sponsoring entity
remediate the event of default within 45
days (unless additional time is
requested and agreed to by the IRS). The
sponsoring entity must respond to the
notice of default and provide
information responsive to an IRS
request for information or state the
reasons why the sponsoring entity does
not agree that an event of default has
occurred.
(3) Remediation of event of default. A
sponsoring entity will be permitted to
remediate an event of default to the
extent that it agrees with the IRS on a
remediation plan. The IRS may, as part
of a remediation plan, require additional
information from the sponsoring entity,
remedial actions, or the performance of
the specified review procedures
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described in paragraph (f)(3)(ii) of this
section.
(4) Termination—(i) In general. If the
sponsoring entity does not provide a
response to a notice of default within
the period specified in paragraph (g)(2)
of this section, or if the sponsoring
entity does not satisfy the conditions of
the remediation plan within the time
period specified by the IRS, the IRS may
deliver a notice of termination that
terminates the sponsoring entity’s
status, the status of one or more
sponsored direct reporting NFFEs as a
direct reporting NFFE, or both the
sponsoring entity and one or more
sponsored direct reporting NFFEs.
(ii) Termination of sponsoring entity.
If the IRS notifies the sponsoring entity
that its status is terminated, the
sponsoring entity must send notice of
the termination to each withholding
agent from which it receives payments
and each financial institution with
which it holds an account for which a
withholding certificate or written
statement prescribed in § 1.1471–
3(d)(11)(x)(B) (as applicable) was
provided with respect to each sponsored
direct reporting NFFE within 30 days
after the date of termination. A
sponsoring entity that has had its status
terminated cannot reregister on the
FATCA registration Web site to act as a
sponsoring entity for any sponsored
direct reporting NFFE unless it receives
written approval from the IRS. Unless
the status of the sponsored direct
reporting NFFEs has been terminated,
the sponsored direct reporting NFFEs
may register on the FATCA registration
Web site as direct reporting NFFEs or as
sponsored direct reporting NFFEs of
another sponsoring entity, other than a
sponsoring entity that is related to the
sponsoring entity that was terminated.
An entity is related to the terminated
sponsoring entity if they have a
relationship with each other that is
described in section 267(b).
(iii) Termination of sponsored direct
reporting NFFE. If the IRS notifies the
sponsoring entity that the status of a
sponsored direct reporting NFFE is
terminated (but not the sponsoring
entity’s status), the sponsoring entity
must remove the sponsored direct
reporting NFFE from the sponsoring
entity’s registration account on the
FATCA registration Web site and send
notice of the termination to each
withholding agent from which the
sponsored direct reporting NFFE
receives payments and each financial
institution with which it holds an
account for which a withholding
certificate or written statement
prescribed in § 1.1471–3(d)(11)(x)(B) (as
applicable) was provided with respect
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1645
to such sponsored direct reporting NFFE
within 30 days after the date of
termination. A sponsored direct
reporting NFFE that has had its status as
a sponsored direct reporting NFFE
terminated (independent from a
termination of status of its sponsoring
entity) may not register on the FATCA
registration Web site as a direct
reporting NFFE or as a sponsored direct
reporting NFFE of another sponsoring
entity unless it receives written
approval from the IRS.
(iv) Reconsideration of notice of
default or notice of termination. A
sponsoring entity or sponsored direct
reporting NFFE may request, within 90
days of a notice of default or notice of
termination, reconsideration of the
notice of default or notice of termination
by written request to the IRS.
*
*
*
*
*
■ Par. 7. Section 1.1474–1 is amended
by adding paragraph (d)(4)(vii) to read
as follows:
§ 1.1474–1 Liability for withheld tax and
withholding agent reporting.
(d) * * *
(4) * * *
(vii) [The text of proposed § 1.1474–
1(d)(4)(vii) is the same as the text of
§ 1.1474–1T(d)(4)(vii) published
elsewhere in this issue of the Federal
Register].
*
*
*
*
*
John Dalrymple,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2016–31599 Filed 12–30–16; 4:15 pm]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG–134247–16]
RIN 1545–BN73
Revision of Regulations Under Chapter
3 Regarding Withholding of Tax on
Certain U.S. Source Income Paid to
Foreign Persons
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary
regulations.
AGENCY:
In the Rules and Regulations
section of this issue of the Federal
Register, the Department of the Treasury
(Treasury Department) and the IRS are
issuing temporary regulations (TD 9808)
that revise certain provisions of the final
SUMMARY:
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1646
Federal Register / Vol. 82, No. 4 / Friday, January 6, 2017 / Proposed Rules
regulations regarding withholding of tax
on certain U.S. source income paid to
foreign persons and requirements for
certain claims for refund or credit of
income tax made by foreign persons.
The text of the temporary regulations
also serves as the text of these proposed
regulations.
DATES: Written or electronic comments
and requests for a public hearing must
be received by April 6, 2017.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–134247–16), Room
5203, Internal Revenue Service, P.O.
Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions
may be hand-delivered Monday through
Friday between the hours of 8 a.m. and
4 p.m. to CC:PA:LPD:PR (REG–134247–
16), Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue NW.,
Washington, DC 20224, or sent
electronically, via the Federal
eRulemaking Portal at
www.regulations.gov (IRS REG–134247–
16).
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
Leni Perkins, (202) 317–6942;
concerning submissions of comments
and/or requests for a public hearing,
Regina Johnson, (202) 317–6901 (not
toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The temporary regulations in the
Rules and Regulations section of this
issue of the Federal Register amend the
Income Tax Regulations (26 CFR part 1)
relating to section 1441 of the Internal
Revenue Code (Code). The temporary
regulations set forth rules relating to
withholding and reporting requirements
under chapter 3 of the Code, including
rules relating to claims for a reduced
rate of withholding under an income tax
treaty. The preamble to the temporary
regulations explains the temporary
regulations and these proposed
regulations.
sradovich on DSK3GMQ082PROD with PROPOSALS
Special Analyses
Certain IRS regulations, including
these, are exempt from the requirements
of Executive Order 12866, as
supplemented and reaffirmed by
Executive Order 13653. Therefore, a
regulatory assessment is not required.
It is hereby certified that the
collection of information in this notice
of proposed rulemaking will not have a
significant economic impact on a
substantial number of small entities
within the meaning of section 601(6) of
the Regulatory Flexibility Act (5 U.S.C.
chapter 6).
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The domestic small business entities
that are subject to the collections of
information in this notice of proposed
rulemaking are those domestic business
entities that are payors of certain U.S.
source income to foreign persons. These
domestic small business entities are
subject to comprehensive rules under
chapter 3 to identify the proper
treatment of payees for purposes of that
chapter’s information reporting and tax
withholding purposes. The domestic
small business entities subject to the
collections of information in this notice
of proposed rulemaking are also subject
to comprehensive information reporting
and tax withholding rules under
chapters 4 and 61 with respect to
payments of certain U.S. source income
subject to information reporting and tax
reporting under chapter 3. These payors
are also subject to information and
reporting rules under section 3406.
Payors of payments that are subject to
the information reporting and
withholding regimes under chapter 3
play an important role in U.S. tax
compliance by providing information
about payments made to, and income
earned by, U.S. and foreign taxpayers.
Although the Treasury Department
and the IRS anticipate that a substantial
number of domestic small entities will
be affected by the collection of
information in this notice of proposed
rulemaking, the Treasury Department
and the IRS believe that the economic
impact to these entities resulting from
the information collection requirements
will not be significant. The reporting
obligations under these proposed
regulations flow from the obligations
that domestic small entities may have as
withholding agents for payments of
amounts subject to withholding under
sections 1441 or 1442. As withholding
agents, these entities have already been
subject to the overall framework of these
regulations, and the economic burden of
complying with any additional
requirements will be minimal.
Therefore, a Regulatory Flexibility
Analysis under the Regulatory
Flexibility Act is not required. Pursuant
to section 7805(f) of the Code, this
regulation has been submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment
on its impact on small businesses.
Comments and Public Hearing
Before these proposed regulations are
adopted as final regulations,
consideration will be given to any
written comments that are submitted
timely to the IRS as prescribed in this
preamble under the ‘‘ADDRESSES’’
heading. The Treasury Department and
the IRS request comments on all aspects
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of the proposed rules, including
comments on the clarity of the proposed
rules and how compliance therewith
could be made easier. All comments
will be available for public inspection
and copying. A public hearing will be
scheduled if requested in writing by any
person that timely submits written
comments. If a public hearing is
scheduled, notice of the date, time, and
place for the public hearing will be
published in the Federal Register.
Drafting Information
The principal author of these
proposed regulations is Leni C. Perkins,
Office of Associate Chief Counsel
(International). However, other
personnel from the Treasury
Department and the IRS participated in
their development.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 1 is
proposed to be amended as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.1441–1 is amended
by:
■ 1. Adding paragraphs (b)(7)(ii)(B) and
(c)(2)(ii).
■ 2. Revising paragraph (c)(3)(ii).
■ 3. Adding paragraphs (c)(38)(ii),
(e)(2)(ii)(B), (e)(3)(iv)(C)(3), (e)(4)(i)(B),
(e)(4)(ii)(A)(2), (e)(4)(iv)(D), and
(e)(4)(iv)(E).
The revisions and additions read as
follows:
■
§ 1.1441–1 Requirement for the deduction
and withholding of tax on payments to
foreign persons.
*
*
*
*
*
(b) * * *
(7) * * *
(ii) * * *
(B) [The text of the proposed
amendment to § 1.1441–1(b)(7)(ii)(B) is
the same as the text of § 1.1441–
1T(b)(7)(ii)(B) published elsewhere in
this issue of the Federal Register.]
*
*
*
*
*
(c) * * *
(2) * * *
(ii) [The text of the proposed
amendment to § 1.1441–1(c)(2)(ii) is the
same as the text of § 1.1441–1T(c)(2)(ii)
published elsewhere in this issue of the
Federal Register.]
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sradovich on DSK3GMQ082PROD with PROPOSALS
Federal Register / Vol. 82, No. 4 / Friday, January 6, 2017 / Proposed Rules
(3) * * *
(ii) [The text of the proposed
amendment to § 1.1441–1(c)(3)(ii) is the
same as the text of § 1.1441–1T(c)(3)(ii)
published elsewhere in this issue of the
Federal Register.]
*
*
*
*
*
(38) * * *
(ii) [The text of the proposed
amendment to § 1.1441–1(c)(38)(ii) is
the same as the text of § 1.1441–
1T(c)(38)(ii) published elsewhere in this
issue of the Federal Register.]
*
*
*
*
*
(e) * * *
(2) * * *
(ii) * * *
(B) [The text of the proposed
amendment to § 1.1441–1(e)(2)(ii)(B) is
the same as the text of § 1.1441–
1T(e)(2)(ii)(B) published elsewhere in
this issue of the Federal Register.]
*
*
*
*
*
(3) * * *
(iv) * * *
(C) * * *
(3) [The text of the proposed
amendment to § 1.1441–1(e)(3)(iv)(C)(3)
is the same as the text of § 1.1441–
1T(e)(3)(iv)(C)(3) published elsewhere
in this issue of the Federal Register.]
*
*
*
*
*
(4) * * *
(i) * * *
(B) [The text of the proposed
amendment to § 1.1441–1(e)(4)(i)(B) is
the same as the text of § 1.1441–
1T(e)(4)(i)(B) published elsewhere in
this issue of the Federal Register.]
(ii) * * *
(A) * * *
(2) [The text of the proposed
amendment to § 1.1441–1(e)(4)(ii)(A)(2)
is the same as the text of § 1.1441–
1T(e)(4)(ii)(A) published elsewhere in
this issue of the Federal Register.]
*
*
*
*
*
(iv) * * *
(D) [The text of the proposed
amendment to § 1.1441–1(e)(4)(iv)(D) is
the same as the text of § 1.1441–
1T(e)(4)(iv)(D) published elsewhere in
this issue of the Federal Register.]
(E) [The text of the proposed
amendment to § 1.1441–1(e)(4)(iv)(E) is
the same as the text of § 1.1441–
1(e)(4)(iv)(E) published elsewhere in
this issue of the Federal Register.]
*
*
*
*
*
■ Par. 3. Section 1.1441–2 is amended
by adding paragraph (a)(8) to read as
follows:
same as the text of § 1.1441–2T(a)(8)
published elsewhere in this issue of the
Federal Register.]
*
*
*
*
*
■ Par. 4. Section 1.1441–6 is amended
by:
■ 1. Adding paragraphs (b)(1)(i) and
(b)(1)(ii).
■ 2. Revising paragraphs (c)(1) and
(c)(5)(i).
The additions and revision read as
follows:
§ 1.1441–2 Amounts subject to
withholding.
John Dalrymple,
Deputy Commissioner for Services and
Enforcement.
(a) * * *
(8) [The text of the proposed
amendment to § 1.1441–2(a)(8) is the
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§ 1.1441–6 Claim of reduced withholding
under an income tax treaty.
*
*
*
*
*
(b) * * *
(1) * * *
(i) [The text of the proposed
amendment to § 1.1441–6(b)(1)(i) is the
same as the text of § 1.1441–6T(b)(1)(i)
published elsewhere in this issue of the
Federal Register.]
(ii) [The text of the proposed
amendment to § 1.1441–6(b)(1)(ii) is the
same as the text of § 1.1441–6T(b)(1)(ii)
published elsewhere in this issue of the
Federal Register.]
*
*
*
*
*
(c) * * *
(1) [The text of the proposed
amendment to § 1.1441–6(c)(1) is the
same as the text of § 1.1441–6T(c)(1)
published elsewhere in this issue of the
Federal Register.]
*
*
*
*
*
(5) * * *
(i) [The text of the proposed
amendment to § 1.1441–6(c)(5)(i) is the
same as the text of § 1.1441–6T(c)(5)(i)
published elsewhere in this issue of the
Federal Register.]
*
*
*
*
*
■ Par. 5. Section 1.1441–7 is amended
by adding paragraph (b)(10)(iv) to read
as follows:
§ 1.1441–7 General provisions relating to
withholding agents.
*
*
*
*
*
(b) * * *
(10) * * *
(iv) [The text of the proposed
amendment to § 1.1441–7(b)(10)(iv) is
the same as the text of § 1.1441–
7T(b)(10)(iv) published elsewhere in
this issue of the Federal Register.]
*
*
*
*
*
[FR Doc. 2016–31589 Filed 12–30–16; 4:15 pm]
BILLING CODE 4830–01–P
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DEPARTMENT OF THE INTERIOR
National Park Service
36 CFR Part 1
[NPS–WASO–REGS–17326; GPO Deposit
Account 4311H2]
RIN 1024–AE30
General Provisions; Electronic
Cigarettes
National Park Service; Interior.
Proposed rule.
AGENCY:
ACTION:
The National Park Service
proposes to revise the regulation that
defines smoking to include the use of
electronic cigarettes and other electronic
nicotine delivery systems. The National
Park Service also proposes to allow a
superintendent to close an area,
building, structure, or facility to
smoking when necessary to maintain
public health and safety.
DATES: Comments must be received by
11:59 p.m. EST on March 7, 2017.
ADDRESSES: You may submit your
comments, identified by Regulation
Identifier Number (RIN) 1024–AE30, by
any of the following methods:
• Electronically: Federal eRulemaking
Portal: https://www.regulations.gov.
Follow the instructions for submitting
comments.
• Hard copy: Mail or hand deliver to:
A.J. North, Regulations Program,
National Park Service, 1849 C Street
NW., MS–2355, Washington, DC 20240.
Instructions: All submissions received
must include the agency name and RIN
for this rulemaking. We will only accept
comments as noted above. We will not
accept comments via email, fax or by
any other methods. All comments
received will be posted without change
to https://www.regulations.gov, including
any personal information provided. For
additional information, see the Public
Participation heading of the
SUPPLEMENTARY INFORMATION section of
this document.
Docket: For access to the docket to
read background documents or
comments received, go to https://
www.regulations.gov.
SUMMARY:
Sara
Newman, Director, Office of Public
Health, by telephone 202–513–7225, or
email sara_newman@nps.gov.
SUPPLEMENTARY INFORMATION:
FOR FURTHER INFORMATION CONTACT:
Background
General Authority and Jurisdiction
In the National Park Service Organic
Act of 1916, Congress granted the
National Park Service (NPS) broad
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]]>Agencies
[Federal Register Volume 82, Number 4 (Friday, January 6, 2017)]
[Proposed Rules]
[Pages 1645-1647]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-31589]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-134247-16]
RIN 1545-BN73
Revision of Regulations Under Chapter 3 Regarding Withholding of
Tax on Certain U.S. Source Income Paid to Foreign Persons
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations.
-----------------------------------------------------------------------
SUMMARY: In the Rules and Regulations section of this issue of the
Federal Register, the Department of the Treasury (Treasury Department)
and the IRS are issuing temporary regulations (TD 9808) that revise
certain provisions of the final
[[Page 1646]]
regulations regarding withholding of tax on certain U.S. source income
paid to foreign persons and requirements for certain claims for refund
or credit of income tax made by foreign persons. The text of the
temporary regulations also serves as the text of these proposed
regulations.
DATES: Written or electronic comments and requests for a public hearing
must be received by April 6, 2017.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-134247-16), Room
5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions may be hand-delivered Monday through
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
134247-16), Courier's Desk, Internal Revenue Service, 1111 Constitution
Avenue NW., Washington, DC 20224, or sent electronically, via the
Federal eRulemaking Portal at www.regulations.gov (IRS REG-134247-16).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Leni Perkins, (202) 317-6942; concerning submissions of comments and/or
requests for a public hearing, Regina Johnson, (202) 317-6901 (not
toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The temporary regulations in the Rules and Regulations section of
this issue of the Federal Register amend the Income Tax Regulations (26
CFR part 1) relating to section 1441 of the Internal Revenue Code
(Code). The temporary regulations set forth rules relating to
withholding and reporting requirements under chapter 3 of the Code,
including rules relating to claims for a reduced rate of withholding
under an income tax treaty. The preamble to the temporary regulations
explains the temporary regulations and these proposed regulations.
Special Analyses
Certain IRS regulations, including these, are exempt from the
requirements of Executive Order 12866, as supplemented and reaffirmed
by Executive Order 13653. Therefore, a regulatory assessment is not
required.
It is hereby certified that the collection of information in this
notice of proposed rulemaking will not have a significant economic
impact on a substantial number of small entities within the meaning of
section 601(6) of the Regulatory Flexibility Act (5 U.S.C. chapter 6).
The domestic small business entities that are subject to the
collections of information in this notice of proposed rulemaking are
those domestic business entities that are payors of certain U.S. source
income to foreign persons. These domestic small business entities are
subject to comprehensive rules under chapter 3 to identify the proper
treatment of payees for purposes of that chapter's information
reporting and tax withholding purposes. The domestic small business
entities subject to the collections of information in this notice of
proposed rulemaking are also subject to comprehensive information
reporting and tax withholding rules under chapters 4 and 61 with
respect to payments of certain U.S. source income subject to
information reporting and tax reporting under chapter 3. These payors
are also subject to information and reporting rules under section 3406.
Payors of payments that are subject to the information reporting
and withholding regimes under chapter 3 play an important role in U.S.
tax compliance by providing information about payments made to, and
income earned by, U.S. and foreign taxpayers.
Although the Treasury Department and the IRS anticipate that a
substantial number of domestic small entities will be affected by the
collection of information in this notice of proposed rulemaking, the
Treasury Department and the IRS believe that the economic impact to
these entities resulting from the information collection requirements
will not be significant. The reporting obligations under these proposed
regulations flow from the obligations that domestic small entities may
have as withholding agents for payments of amounts subject to
withholding under sections 1441 or 1442. As withholding agents, these
entities have already been subject to the overall framework of these
regulations, and the economic burden of complying with any additional
requirements will be minimal. Therefore, a Regulatory Flexibility
Analysis under the Regulatory Flexibility Act is not required. Pursuant
to section 7805(f) of the Code, this regulation has been submitted to
the Chief Counsel for Advocacy of the Small Business Administration for
comment on its impact on small businesses.
Comments and Public Hearing
Before these proposed regulations are adopted as final regulations,
consideration will be given to any written comments that are submitted
timely to the IRS as prescribed in this preamble under the
``ADDRESSES'' heading. The Treasury Department and the IRS request
comments on all aspects of the proposed rules, including comments on
the clarity of the proposed rules and how compliance therewith could be
made easier. All comments will be available for public inspection and
copying. A public hearing will be scheduled if requested in writing by
any person that timely submits written comments. If a public hearing is
scheduled, notice of the date, time, and place for the public hearing
will be published in the Federal Register.
Drafting Information
The principal author of these proposed regulations is Leni C.
Perkins, Office of Associate Chief Counsel (International). However,
other personnel from the Treasury Department and the IRS participated
in their development.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 1 is proposed to be amended as follows:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 1.1441-1 is amended by:
0
1. Adding paragraphs (b)(7)(ii)(B) and (c)(2)(ii).
0
2. Revising paragraph (c)(3)(ii).
0
3. Adding paragraphs (c)(38)(ii), (e)(2)(ii)(B), (e)(3)(iv)(C)(3),
(e)(4)(i)(B), (e)(4)(ii)(A)(2), (e)(4)(iv)(D), and (e)(4)(iv)(E).
The revisions and additions read as follows:
Sec. 1.1441-1 Requirement for the deduction and withholding of tax on
payments to foreign persons.
* * * * *
(b) * * *
(7) * * *
(ii) * * *
(B) [The text of the proposed amendment to Sec. 1.1441-
1(b)(7)(ii)(B) is the same as the text of Sec. 1.1441-1T(b)(7)(ii)(B)
published elsewhere in this issue of the Federal Register.]
* * * * *
(c) * * *
(2) * * *
(ii) [The text of the proposed amendment to Sec. 1.1441-
1(c)(2)(ii) is the same as the text of Sec. 1.1441-1T(c)(2)(ii)
published elsewhere in this issue of the Federal Register.]
[[Page 1647]]
(3) * * *
(ii) [The text of the proposed amendment to Sec. 1.1441-
1(c)(3)(ii) is the same as the text of Sec. 1.1441-1T(c)(3)(ii)
published elsewhere in this issue of the Federal Register.]
* * * * *
(38) * * *
(ii) [The text of the proposed amendment to Sec. 1.1441-
1(c)(38)(ii) is the same as the text of Sec. 1.1441-1T(c)(38)(ii)
published elsewhere in this issue of the Federal Register.]
* * * * *
(e) * * *
(2) * * *
(ii) * * *
(B) [The text of the proposed amendment to Sec. 1.1441-
1(e)(2)(ii)(B) is the same as the text of Sec. 1.1441-1T(e)(2)(ii)(B)
published elsewhere in this issue of the Federal Register.]
* * * * *
(3) * * *
(iv) * * *
(C) * * *
(3) [The text of the proposed amendment to Sec. 1.1441-
1(e)(3)(iv)(C)(3) is the same as the text of Sec. 1.1441-
1T(e)(3)(iv)(C)(3) published elsewhere in this issue of the Federal
Register.]
* * * * *
(4) * * *
(i) * * *
(B) [The text of the proposed amendment to Sec. 1.1441-
1(e)(4)(i)(B) is the same as the text of Sec. 1.1441-1T(e)(4)(i)(B)
published elsewhere in this issue of the Federal Register.]
(ii) * * *
(A) * * *
(2) [The text of the proposed amendment to Sec. 1.1441-
1(e)(4)(ii)(A)(2) is the same as the text of Sec. 1.1441-
1T(e)(4)(ii)(A) published elsewhere in this issue of the Federal
Register.]
* * * * *
(iv) * * *
(D) [The text of the proposed amendment to Sec. 1.1441-
1(e)(4)(iv)(D) is the same as the text of Sec. 1.1441-1T(e)(4)(iv)(D)
published elsewhere in this issue of the Federal Register.]
(E) [The text of the proposed amendment to Sec. 1.1441-
1(e)(4)(iv)(E) is the same as the text of Sec. 1.1441-1(e)(4)(iv)(E)
published elsewhere in this issue of the Federal Register.]
* * * * *
0
Par. 3. Section 1.1441-2 is amended by adding paragraph (a)(8) to read
as follows:
Sec. 1.1441-2 Amounts subject to withholding.
(a) * * *
(8) [The text of the proposed amendment to Sec. 1.1441-2(a)(8) is
the same as the text of Sec. 1.1441-2T(a)(8) published elsewhere in
this issue of the Federal Register.]
* * * * *
0
Par. 4. Section 1.1441-6 is amended by:
0
1. Adding paragraphs (b)(1)(i) and (b)(1)(ii).
0
2. Revising paragraphs (c)(1) and (c)(5)(i).
The additions and revision read as follows:
Sec. 1.1441-6 Claim of reduced withholding under an income tax
treaty.
* * * * *
(b) * * *
(1) * * *
(i) [The text of the proposed amendment to Sec. 1.1441-6(b)(1)(i)
is the same as the text of Sec. 1.1441-6T(b)(1)(i) published elsewhere
in this issue of the Federal Register.]
(ii) [The text of the proposed amendment to Sec. 1.1441-
6(b)(1)(ii) is the same as the text of Sec. 1.1441-6T(b)(1)(ii)
published elsewhere in this issue of the Federal Register.]
* * * * *
(c) * * *
(1) [The text of the proposed amendment to Sec. 1.1441-6(c)(1) is
the same as the text of Sec. 1.1441-6T(c)(1) published elsewhere in
this issue of the Federal Register.]
* * * * *
(5) * * *
(i) [The text of the proposed amendment to Sec. 1.1441-6(c)(5)(i)
is the same as the text of Sec. 1.1441-6T(c)(5)(i) published elsewhere
in this issue of the Federal Register.]
* * * * *
0
Par. 5. Section 1.1441-7 is amended by adding paragraph (b)(10)(iv) to
read as follows:
Sec. 1.1441-7 General provisions relating to withholding agents.
* * * * *
(b) * * *
(10) * * *
(iv) [The text of the proposed amendment to Sec. 1.1441-
7(b)(10)(iv) is the same as the text of Sec. 1.1441-7T(b)(10)(iv)
published elsewhere in this issue of the Federal Register.]
* * * * *
John Dalrymple,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2016-31589 Filed 12-30-16; 4:15 pm]
BILLING CODE 4830-01-P
