Internal Revenue Service October 26, 2017 – Federal Register Recent Federal Regulation Documents

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Dividend Equivalents From Sources Within the United States; Correction

Document Number: 2017-22830

Type: Rule

Date: 2017-10-26

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

This document contains corrections to final and temporary regulations (TD TD 9815), which were published in the Federal Register on Tuesday, January 24, 2017.

https://regulations.justia.com/regulations/fedreg/2017/10/26/2017-22830.html

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

Document Number: 2017-22815

Type: Proposed Rule

Date: 2017-10-26

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

This document corrects a correction to a notice of proposed rulemaking (REG-134247-16) that was published in the Federal Register on Friday, September 15, 2017. The notice of proposed rulemaking, published on January 6, 2017, 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/2017/10/26/2017-22815.html