[Federal Register Volume 61, Number 110 (Thursday, June 6, 1996)]
[Proposed Rules]
[Pages 28823-28824]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-14232]
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DEPARTMENT OF THE TREASURY
26 CFR Parts 1, 31, 35a, 301, 502, 503, 509, 513, 514, 516, 517,
520, and 521
[IL-62-90; IL-32-93; IL-52-86; IL-52-94]
RIN 1545-AO27; 1545-AR90; 1545-AL99; 1545-AT00
General Revision of Regulations Relating to Withholding of Tax on
Certain U.S. Source Income Paid to Foreign Persons and Related
Collection, Refunds, and Credits; Revision of Information Reporting and
Backup Withholding Regulations; and Removal of Regulations Under Part
35a and of Certain Regulations Under Income Tax Treaties; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to notice of public hearing on proposed rulemaking.
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SUMMARY: This document contains corrections to the notice of a public
hearing (IL-52-86) which was published in the Federal Register on
Wednesday, May 8, 1996 (61 FR 20767), regarding proposed regulations
relating, in part, to information reporting and backup withholding.
FOR FURTHER INFORMATION CONTACT: Philip Garlett, (202) 622-3880 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of public hearing that is subject to these corrections
will be held on Wednesday, July 24, 1996, beginning at 10 a.m. Requests
to speak and outlines of oral comments must be received by Wednesday,
July 3, 1996.
Need for Correction
As published, the notice of public hearing (IL-52-86) contains
errors which may prove to be misleading and are in need of
clarification.
Correction of Publication
Accordingly, the publication of the notice of hearing (IL-52-86),
which was the subject of FR Doc. 96-11409, is corrected as follows:
1. On page 20767, column 1, in the heading, the language ``26 CFR
Parts 1, 32 and 35a'' is corrected to read ``26 CFR Parts 1, 31, 35a,
301, 502, 503, 509, 513, 514, 516, 517, 520, and 521''.
2. On page 20767, column 1, in the heading, the language ``[IL-52-
86]'' is corrected to read ``[IL-62-90; IL-32-93; IL-52-86; IL-52-
94]''.
3. On page 20767, column 1, in the heading, the language ``RIN
1545-AL99'' is corrected to read ``RIN 1545-AO27; 1545-AR90; 1545-AL99;
1545-AT00''.
[[Page 28824]]
4. On page 20767, column 1, in the heading, the language ``Income
Taxes; Information and Backup Withholding; Hearing'' is corrected to
read ``General Revision of Regulations Relating to Withholding of Tax
on Certain U.S. Source Income Paid to Foreign Persons and Related
Collection, Refunds, and Credits; Revision of Information Reporting and
Backup Withholding Regulations; and Removal of Regulations Under Part
35a and of Certain Regulations Under Income Tax Treaties; Hearing''.
5. On page 20767, column 1, in the preamble, the SUMMARY is
corrected to read as follows:
SUMMARY: This document provides notice of a public hearing on proposed
regulations relating to the withholding of income tax on certain U.S.
source income paid to foreign persons (including the related tax
deposit and reporting requirements, and the related collection,
refunds, and credits of withheld tax), information reporting and backup
withholding, and the removal of certain temporary employment tax
regulations and certain regulations under income tax treaties.
6. On page 20767, column 2, in the preamble, the SUPPLEMENTARY
INFORMATION is corrected to read as follows:
SUPPLEMENTARY INFORMATION: The subject of the public hearing is
proposed amendments to the Income Tax Regulations, Employment Tax
Regulations, and Procedure and Administration Regulations under
sections 163(f), 165(j), 871(h), 881(c), 1441, 1442, 1461, 1462, 1463,
3401, 3406, 6041, 6041A, 6042, 6045, 6049, 6050N, 6109, 6114, 6402 and
6413. The proposed regulations appeared in the Federal Register on
Monday, April 22, 1996 (61 FR 17614).
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 96-14232 Filed 6-5-96; 8:45 am]
BILLING CODE 4830-01-U
