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Comment on FR Doc # 2012-02979

Document ID: IRS-2012-0009-0007
Document Type: Public Submission
Agency: Internal Revenue Service
Received Date: April 01 2012, at 12:00 AM Eastern Daylight Time
Date Posted: April 5 2012, at 12:00 AM Eastern Standard Time
Comment Start Date: February 15 2012, at 12:00 AM Eastern Standard Time
Comment Due Date: April 30 2012, at 11:59 PM Eastern Standard Time
Tracking Number: 80fe6384
View Document:  View as format xml

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I think the gross proceeds definition in 1.1473-1(a)(3) should be clarified to indicate whether or not a partial payment of principal on a debt instrument (that generates US source interest) gives rise to a withholdable payment.

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