Revision of Regulations Under Chapter 3 Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons; Correction, 43314 [2017-19538]

Download as PDF 43314 Proposed Rules Federal Register Vol. 82, No. 178 Friday, September 15, 2017 This section of the FEDERAL REGISTER contains notices to the public of the proposed issuance of rules and regulations. The purpose of these notices is to give interested persons an opportunity to participate in the rule making prior to the adoption of the final rules. Correction of Publication SUPPLEMENTARY INFORMATION: Accordingly, the notice of proposed rulemaking (82 FR 1629, January 6, 2017) is corrected as follows: On page 1636, insert the following language after the eighth line from the top of the second column: Background DEPARTMENT OF THE TREASURY ‘‘Withdrawal of Notice of Proposed Rulemaking Internal Revenue Service Accordingly, under the authority of 26 U.S.C. 7805, the notice of proposed rulemaking (REG–130967–13) that was published in the Federal Register on Thursday, March 6, 2014 (79 FR 12868) is withdrawn.’’ 26 CFR Part 1 [REG–103477–14] RIN 1545–BL96 Chapter 4 Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions; Correction Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking; correction. AGENCY: This document contains a correction to a notice of proposed rulemaking (REG–103477–14) that was published in the Federal Register on Friday, January 6, 2017 (82 FR 1629). The notice of proposed rulemaking under chapter 4 of the Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 (Code) relates to verification and certification requirements for certain entities and reporting by foreign financial institutions. SUMMARY: This correction is effective September 15, 2017 and is applicable beginning January 6, 2017. FOR FURTHER INFORMATION CONTACT: Kamela Nelan at (202) 317–6942 (not a toll-free number). SUPPLEMENTARY INFORMATION: DATES: mstockstill on DSK30JT082PROD with PROPOSALS Background The notice of proposed rulemaking (REG–103477–14) that is the subject of this correction is under sections 1471 through 1474 of the Code. Need for Correction As published, the notice of proposed rulemaking (REG–103477–14) contains an omission which may prove to be misleading and needs to be corrected. VerDate Sep<11>2014 16:24 Sep 14, 2017 Jkt 241001 Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2017–19540 Filed 9–14–17; 8:45 am] 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; Correction Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking; correction. AGENCY: This document contains a correction to a notice of proposed rulemaking (REG–134247–16) that was published in the Federal Register on Friday, January 6, 2017 (82 FR 1645). The notice of proposed rulemaking under section 1441 of the Internal Revenue Code of 1986 (Code) relates to 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. DATES: This correction is effective September 15, 2017 and is applicable beginning January 6, 2017. FOR FURTHER INFORMATION CONTACT: Kamela Nelan at (202) 317–6942 (not a toll-free number). SUMMARY: PO 00000 Frm 00001 Fmt 4702 Sfmt 4702 The notice of proposed rulemaking (REG–134247–16) that is the subject of this correction is under section 1441 of the Code. Need for Correction As published, the notice of proposed rulemaking (REG–134247–16) contains an omission which may prove to be misleading and needs to be corrected. Correction of Publication Accordingly, the notice of proposed rulemaking (82 FR 1645, January 6, 2017) is corrected as follows: On page 1636, insert the following language after the twenty-third line from the top of the third column: ‘‘Withdrawal of Notice of Proposed Rulemaking Accordingly, under the authority of 26 U.S.C. 7805, the notice of proposed rulemaking (REG–134361–12) that was published in the Federal Register on Thursday, March 6, 2014 (79 FR 12880) is withdrawn.’’ Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2017–19538 Filed 9–14–17; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF DEFENSE Department of the Army, Corps of Engineers 33 CFR Chapter II 36 CFR Parts 312, 327, 328, 330, and 331 [COE–2017–0004] United States Army, Corps of Engineers; Subgroup to the DoD Regulatory Reform Task Force, Review of Existing Rules AGENCY: U.S. Army Corps of Engineers, DoD. ACTION: Extension of comment period. On July 20, 2017, the U.S. Army Corps of Engineers (the Corps) published a document in accordance with Executive Order 13777, ‘‘Enforcing SUMMARY: E:\FR\FM\15SEP1.SGM 15SEP1

Agencies

[Federal Register Volume 82, Number 178 (Friday, September 15, 2017)]
[Proposed Rules]
[Page 43314]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-19538]


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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; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; correction.

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking (REG-134247-16) that was published in the Federal Register 
on Friday, January 6, 2017 (82 FR 1645). The notice of proposed 
rulemaking under section 1441 of the Internal Revenue Code of 1986 
(Code) relates to 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.

DATES: This correction is effective September 15, 2017 and is 
applicable beginning January 6, 2017.

FOR FURTHER INFORMATION CONTACT: Kamela Nelan at (202) 317-6942 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The notice of proposed rulemaking (REG-134247-16) that is the 
subject of this correction is under section 1441 of the Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-134247-16) 
contains an omission which may prove to be misleading and needs to be 
corrected.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (82 FR 1645, January 
6, 2017) is corrected as follows:
    On page 1636, insert the following language after the twenty-third 
line from the top of the third column:

``Withdrawal of Notice of Proposed Rulemaking

    Accordingly, under the authority of 26 U.S.C. 7805, the notice of 
proposed rulemaking (REG-134361-12) that was published in the Federal 
Register on Thursday, March 6, 2014 (79 FR 12880) is withdrawn.''

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2017-19538 Filed 9-14-17; 8:45 am]
 BILLING CODE 4830-01-P

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