Internal Revenue Service September 15, 2017 – Federal Register Recent Federal Regulation Documents

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Chapter 4 Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions; Correction

Document Number: 2017-19540

Type: Proposed Rule

Date: 2017-09-15

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

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.

https://regulations.justia.com/regulations/fedreg/2017/09/15/2017-19540.html

Revision of Regulations Under Chapter 3 Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons; Correction

Document Number: 2017-19538

Type: Proposed Rule

Date: 2017-09-15

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

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.

https://regulations.justia.com/regulations/fedreg/2017/09/15/2017-19538.html