Source: https://www.irs.gov/irb/2014-13_IRB/ar15.html
Timestamp: 2017-07-26 14:43:08
Document Index: 404072631

Matched Legal Cases: ['art 1', 'art 31', 'art 301', '§301', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', '§1', 'art 31', '§31', '§31', '§31', '§31', '§31', '§31', 'art 301', '§301', '§301', '§301', '§301', '§301']

Internal Revenue Bulletin - March 24, 2014 - REG–134361–12
Internal Revenue Bulletin: 2014-13 March 24, 2014 REG–134361–12
Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup
Withholding Regulations
In this issue of the Bulletin, the IRS is issuing temporary regulations (TD 9658) that provide revise certain provisions of the final regulations regarding
withholding of tax on certain U.S. source income paid to foreign persons, information reporting and backup withholding with
respect to payments made to certain U.S. persons, portfolio interest treatment for nonresident alien individuals and foreign
corporations, and requirements for certain claims for refund or credit of income tax made by foreign persons. The text of
the temporary regulations published of the Bulletin also serves as the text of these proposed regulations. This document also provides notice of public hearing on these proposed
Written and/or electronic comments must be received by May 5, 2014. Outlines of topics to be discussed at the public hearing
scheduled for June 24, 2014 at 10 a.m. must be received by May 5, 2014.
Send submissions to: CC:PA:LPD:PR (REG–134361–12), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station,
to CC:PA:LPD:PR (REG–134361–12), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC 20224,
or sent electronically, via the Federal eRulemaking Portal at www.regulations.gov (IRS REG–134361–12). The public hearing will be held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution
Avenue, NW, Washington, DC.
John Sweeney, (202) 622-3840 (not a toll-free number).
Temporary regulations in this issue of the Bulletin amend the Income Tax Regulations (26 CFR part 1) relating to sections 871, 1441, 1461, 6041, 6042, 6045, and 6049 of the
Internal Revenue Code (Code), the Employment Tax Regulations (26 CFR part 31) under section 3406 of the Code, and the Procedure
and Administration Regulations (26 CFR part 301) under section 6402 of the Code. The temporary regulations set forth rules
relating to the coordination of withholding and reporting requirements under chapter 4 of the Code with withholding and reporting
requirements under chapter 3, reporting requirements under chapter 61, and backup withholding requirements under section 3406.
The temporary regulations also provide guidance regarding claims for credit or refund of chapter 4 withholding under §301.6402–3(e).
The temporary regulations also amend § 1.871–14 to reflect certain changes to the procedures for interest to qualify as portfolio
interest. The text of the temporary regulations also serves as the text of these proposed regulations. The preamble to the
temporary regulations explains the temporary regulations and these proposed regulations.
It is hereby certified that the collection of information in this notice of proposed rulemaking will not have a significant
economic impact on a substantial number of small entities within the meaning of section 601(6) of the Regulatory Flexibility
Act (5 U.S.C. chapter 6.
The domestic small business entities that are subject to the collections of information in this notice of proposed rulemaking
are those domestic business entities that are payors of certain U.S. source income to foreign persons. These domestic small
business entities are subject to comprehensive rules under chapter 3 to identify the proper treatment of payee for purposes
of that chapter’s information reporting and tax withholding purposes. The domestic small business entities subject to the
collections of information in this notice of proposed rulemaking are also subject to comprehensive information reporting and
tax withholding rules under chapters 4 and 61 with respect to payments of certain U.S. source income subject to information
reporting and tax reporting under chapter 3. These payors are also subject to information and reporting rules under section
Payors of payments that are subject to the information reporting and withholding regimes under chapters 3, 4, and 61, and
section 3406 play an important role in U.S. tax compliance by providing information about payments made to, and income earned
by, U.S. and foreign taxpayers. This notice of proposed rulemaking coordinates the information collection and reporting requirements
of chapters 3 and 61 and section 3406 applicable to domestic small business entities that are payors of certain U.S. source
income with the information collection and reporting requirements of chapter 4 that are applicable to those same domestic
small business entities. This notice of proposed rulemaking establishes a more integrated set of information reporting and
tax withholding rules applicable to a domestic small business entity making a payment of U.S. source income that is otherwise
The integrated set of information reporting and withholding rules set out in this notice of proposed rulemaking that will
apply to domestic small business entities paying U.S. source income to foreign persons reduce burdens otherwise placed on
these entities, including removing duplicative reporting obligations that would otherwise apply. In addition, this notice
of proposed rulemaking conforms the due diligence, withholding, and reporting rules under chapters 3, 4, and 61, and section
3406 to the extent appropriate in light of the separate objectives of each chapter or section, thereby reducing burdens that
would otherwise apply to domestic small business entities making payments of U.S. source income to foreign persons.
Although the Treasury Department and the IRS anticipate that a substantial number of domestic small entities will be affected
by the collection of information in this notice of proposed rulemaking, the Treasury Department and the IRS believe that the
economic impact to these entities resulting from the information collection requirements will not be significant. Therefore,
a Regulatory Flexibility Analysis under the Regulatory Flexibility Act is not required. Pursuant to section 7805(f) of the
Code, this regulation has been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment
on its impact on small businesses. The Internal Revenue Service invites the public to comment on this certification.
Before these proposed regulations are adopted as final regulations, consideration will be given to any written comments (a
signed original and eight (8) copies) or electronic comments that are submitted timely to the IRS. The IRS and the Treasury
Department request comments on all aspects of the proposed regulations. All comments will be available for public inspection
A public hearing has been scheduled for June 24, 2014, beginning at 10 a.m. in the Auditorium, Internal Revenue Building,
visitors will not be admitted beyond the immediate entrance area more than 30 minutes before the hearing starts. For information
about having your name placed on the building access list to attend the hearing, see the “FOR FURTHER INFORMATION CONTACT”
electronic or written comments, an outline of the topics to be discussed, and the time to be devoted to each topic. Submit
a signed original and eight (8) copies or an electronic copy of the topics outline by May 5, 2014. A period of 10 minutes
The principal authors of these regulations are John Sweeney, Joshua Rabon, Subin Seth, and Nancy Lee of the Office of Associate
Chief Counsel (International). However, other personnel from the IRS and the Treasury Department participated in the development
Par. 2. Section 1.871–14 is amended by revising paragraphs (b), (c)(2) introductory text, (c)(2)(i) through (iv), (c)(3)(i),
(c)(4), (e)(1), and (i) to read as follows:
§ 1.871–14 Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received
from certain portfolio debt investments.
(b) [The text of the proposed amendment to § 1.871–14(b) is the same as the text of § 1.871–14T(b) published elsewhere in
this issue of the Bulletin.]
(2) [The text of the proposed amendment to § 1.871–14(c)(2) is the same as the text of § 1.871–14T(c)(2) published elsewhere
in this issue of the Bulletin.]
(i) through (iv) [The text of the proposed amendment to § 1.871–14(c)(2)(i) through (iv) is the same as the text of § 1.871–14T(c)(2)(i)
through (iv) published elsewhere in this issue of the Bulletin.]
(i) [The text of the proposed amendment to § 1.871–14(c)(3)(i) is the same as the text of § 1.871–14T(c)(3)(i) published elsewhere
(4) [The text of the proposed amendment to § 1.871–14(c)(4) is the same as the text of § 1.871–14T(c)(4) published elsewhere
(1) [The text of the proposed amendment to § 1.871–14(e)(1) is the same as the text of § 1.871–14T(e)(1) published elsewhere
(i) [The text of the proposed amendment to § 1.871–14(i) is the same as the text of § 1.871–14T(i) published elsewhere in
Par. 3. Section 1.1441–1 is amended by:
1. Revising paragraphs (a), (b)(1), (b)(2)(i), (b)(2)(iii)(A), (b)(2)(iv)(A), and (b)(2)(iv)(B)(2) and (3).
2. Adding paragraph (b)(2)(iv)(B)(4).
3. Revising paragraphs (b)(2)(iv)(C) and (E), (b)(2)(vi), (b)(2)(vii)(B)(1) and (2), (b)(2)(vii)(C)(1) and (2), (b)(2)(vii)(D)(1) and (2), (b)(2)(vii)(E)(1) and (2), (b)(2)(vii)(F), (b)(3)(i), (b)(3)(ii)(A) through (C), (b)(3)(iii) introductory text, (b)(3)(iii)(A), (b)(3)(iii)(D), (b)(3)(iv)
introductory text, (B)(3)(iv)(A), (b)(3)(v)(B), (b)(3)(vi), (b)(3)(vii), (b)(3)(ix)(A), (b)(3)(x), (b)(4) introductory text,
and (b)(4)(i).
4. Adding paragraph (b)(5)(ix).
5. Revising paragraphs (b)(6), (b)(7)(i) introductory text, (b)(7)(i)(A) through (C), (b)(7)(ii), (b)(7)(iv), (b)(7)(v), (c)
introductory text, (c)(2), (c)(5), (c)(10), (c)(12), (c)(16), (c)(17), (c)(25), and (c)(28) through (30).
6. Adding paragraphs (c)(31 through (56).
7. Revising paragraphs (d)(4), (e)(1)(ii)(A)(2) and (3), (e)(2)(ii), (e)(3)(ii) introductory text, (e)(3)(ii)(A), and (e)(3)(ii)(C) and (D).
8. Adding paragraph (e)(3)(ii)(E).
9. Revising paragraphs (e)(3)(iii) introductory text, (e)(3)(iii)(A), and (e)(3)(iii)(C) and (D).
10. Adding paragraph (e)(3)(iii)(E).
11. Revising paragraphs (e)(3)(iv)(A) through (C), (e)(3)(iv)(D)(1) through (6), (e)(3)(iv)(E), (e)(3)(v), (e)(4) introductory text, (e)(4)(i), (e)(4)(ii)(A), (e)(4)(ii)(B)(1) through (6), and (e)(4)(ii)(B)(8).
12. Adding paragraphs (e)(4)(ii)(B)(9) through (12).
13 Revising paragraphs (e)(4)(ii)(C), (e)(4)(ii)(D), (e)(4)(iii), (e)(4)(iv)(A), (e)(4)(iv)(C), (e)(4)(v), (e)(4)(vi), (e)(4)(vii)
introductory text, (e)(4)(vii)(A), (e)(4)(vii)(F), and (e)(4)(vii)(H).
14. Adding paragraph (e)(4)(vii)(I).
15. Revising paragraph (e)(4)(viii)(B).
16. Adding paragraph (e)(4)(viii)(C).
17 Revising paragraphs (e)(4)(ix) and (e)(5).
18. Adding paragraph (f)(3).
§ 1.1441–1 Requirement for the deduction and withholding of tax on payments to foreign persons.
(a) [The text of the proposed amendment to § 1.1441–1(a) is the same as the text of § 1.1441–1T(a) published elsewhere in
(1) [The text of the proposed amendment to § 1.1441–1(b)(1) is the same as the text of § 1.1441–1T(b)(1) published elsewhere
(i) [The text of the proposed amendment to § 1.1441–1(b)(2)(i) is the same as the text of § 1.1441–1T(b)(2)(i) published elsewhere
(A) [The text of the proposed amendment to § 1.1441–1(b)(2)(iii)(A) is the same as the text of § 1.1441–1T(b)(2)(iii)(A) published
(A) [The text of the proposed amendment to § 1.1441–1(b)(2)(iv)(A) is the same as the text of § 1.1441–1T(b)(2)(iv)(A) published
(2) through (4) [The text of the proposed amendment to § 1.1441–1(b)(2)(iv)(B)(2) through (4) is the same as the text of § 1.1441–1T(b)(2)(iv)(B)(2) through (4) published elsewhere in this issue of the Bulletin.]
(C) [The text of the proposed amendment to § 1.1441–1(b)(2)(iv)(C) is the same as the text of § 1.1441–1T(b)(2)(iv)(C) published
(E) [The text of the proposed amendment to § 1.1441–1(b)(2)(iv)(E) is the same as the text of § 1.1441–1T(b)(2)(iv)(E) published
(vi) [The text of the proposed amendment to § 1.1441–1(b)(2)(vi) is the same as the text of § 1.1441–1T(b)(2)(vi) published
(1) and (2) [The text of the proposed amendment to § 1.1441–1(b)(2)(vii)(B)(2) is the same as the text of § 1.1441–1T(b)(2)(vii)(B)(2) published elsewhere in this issue of the Bulletin.]
(1) and (2) [The text of the proposed amendment to § 1.1441–1(b)(2)(vii)(C)(1) and (2) is the same as the text of § 1.1441–1T(b)(2)(vii)(C)(1) and (2) published elsewhere in this issue of the Bulletin.]
(1) and (2) [The text of the proposed amendment to § 1.1441–1(b)(2)(vii)(D)(1) and (2) is the same as the text of § 1.1441–1T(b)(2)(vii)(D)(1) and (2) published elsewhere in this issue of the Bulletin.]
(1) and (2) [The text of the proposed amendment to § 1.1441–1(b)(2)(vii)(E)(1) and (2) is the same as the text of § 1.1441–1T(b)(2)(vii)(E)(1) and (2) published elsewhere in this issue of the Bulletin.]
(F) [The text of the proposed amendment to § 1.1441–1(b)(2)(vii)(F) is the same as the text of § 1.1441–1T(b)(2)(vii(F) published
(i) [The text of the proposed amendment to § 1.1441–1(b)(3)(i) is the same as the text of § 1.1441–1T(b)(3)(i) published elsewhere
(A) through (C) [The text of the proposed amendment to § 1.1441–1(b)(3)(ii)(A) through (C) is the same as the text of § 1.1441–1T(b)(3)(ii)(A)
through (C) published elsewhere in this issue of the Bulletin.]
(iii) [The text of the proposed amendment to § 1.1441–1(b)(3)(iii) is the same as the text of § 1.1441–1T(b)(3)(iii) published
(A) [The text of the proposed amendment to § 1.1441–1(b)(3)(iii)(A) is the same as the text of § 1.1441–1T(b)(3)(iii)(A) published
(1) [The text of the proposed amendment to § 1.1441–1(b)(3)(iii)(A)(1) is the same as the text of § 1.1441–1T(b)(3)(iii)(A)(1) published elsewhere in this issue of the Bulletin.]
(iii) through (v) [The text of the proposed amendment to § 1.1441–1(b)(3)(iii)(A)(1)(iii) through (v) is the same as the text of § 1.1441–1T(b)(3)(iii)(A)(1)(iii) through (v) published elsewhere in this issue of the Bulletin.]
(2) [The text of the proposed amendment to § 1.1441–1(b)(3)(iii)(A)(2) is the same as the text of § 1.1441–1T(b)(3)(iii)(A)(2) published elsewhere in this issue of the Bulletin.]
(D) [The text of the proposed amendment to § 1.1441–1(b)(3)(iii)(D) is the same as the text of § 1.1441–1T(b)(3)(iii)(D) published
(iv) [The text of the proposed amendment to § 1.1441–1(b)(3)(iv) is the same as the text of § 1.1441–1T(b)(3)(iv) published
(A) [The text of the proposed amendment to § 1.1441–1(b)(3)(iv)(A) is the same as the text of § 1.1441–1T(b)(3)(iv)(A) published
(B) [The text of the proposed amendment to § 1.1441–1(b)(3)(v)(B) is the same as the text of § 1.1441–1T(b)(3)(v)(B) published
(vi) [The text of the proposed amendment to § 1.1441–1(b)(3)(vi) is the same as the text of § 1.1441–1T(b)(3)(vi) published
(vii) [The text of the proposed amendment to § 1.1441–1(b)(3)(vii) is the same as the text of § 1.1441–1T(b)(3)(vii) published
(A) [The text of the proposed amendment to § 1.1441–1(b)(3)(ix)(A) is the same as the text of § 1.1441–1T(b)(3)(ix)(A) published
(x) [The text of the proposed amendment to § 1.1441–1(b)(3)(x) is the same as the text of § 1.1441–1T(b)(3)(x) published elsewhere
(4) [The text of the proposed amendment to § 1.1441–1(b)(4) is the same as the text of § 1.1441–1T(b)(4) published elsewhere
(i) [The text of the proposed amendment to § 1.1441–1(b)(4)(i) is the same as the text of § 1.1441–1T(b)(4)(i) published elsewhere
(ix) [The text of the proposed amendment to § 1.1441–1(b)(5)(ix) is the same as the text of § 1.1441–1T(b)(5)(ix) published
(6) [The text of the proposed amendment to § 1.1441–1(b)(6) is the same as the text of § 1.1441–1T(b)(6) published elsewhere
(i) [The text of the proposed amendment to § 1.1441–1(b)(7)(i) is the same as the text of § 1.1441–1T(b)(7)(i) published elsewhere
(A) through (C) [The text of the proposed amendment to § 1.1441–1(b)(7)(i)(A) through (C) is the same as the text of § 1.1441–1T(b)(7)(i)(A)
(ii) [The text of the proposed amendment to § 1.1441–1(b)(7)(ii) is the same as the text of § 1.1441–1T(b)(7)(ii) published
(iv) and (v) [The text of the proposed amendment to § 1.1441–1(b)(7)(iv) and (v) is the same as the text of § 1.1441–1T(b)(7)(iv)
and (v) published elsewhere in this issue of the Bulletin.]
(c) [The text of the proposed amendment to § 1.1441–1(c) is the same as the text of § 1.1441–1T(c) published elsewhere in
(2) [The text of the proposed amendment to § 1.1441–1(c)(2) is the same as the text of § 1.1441–1T(c)(2) published elsewhere
(5) [The text of the proposed amendment to § 1.1441–1(c)(5) is the same as the text of § 1.1441–1T(c)(5) published elsewhere
(10) [The text of the proposed amendment to § 1.1441–1(c)(10) is the same as the text of § 1.1441–1T(c)(10) published elsewhere
(12) [The text of the proposed amendment to § 1.1441–1(c)(12) is the same as the text of § 1.1441–1T(c)(12) published elsewhere
(16) and (17) [The text of the proposed amendment to § 1.1441–1(c)(16) and (17) is the same as the text of § 1.1441–1T(c)(16)
and (17) published elsewhere in this issue of the Bulletin.]
(25) [The text of the proposed amendment to § 1.1441–1(c)(25) is the same as the text of § 1.1441–1T(c)(25) published elsewhere
(28) through (56) [The text of the proposed amendment to § 1.1441–1(c)(28) through (56) is the same as the text of § 1.1441–1T(c)(28)
through (56) published elsewhere in this issue of the Bulletin.]
(4) [The text of the proposed amendment to § 1.1441–1(d)(4) is the same as the text of § 1.1441–1T(d)(4) published elsewhere
(2) and (3) [The text of the proposed amendment to § 1.1441–1(e)(1)(ii)(A)(2) and (3) is the same as the text of § 1.1441–1T(e)(1)(ii)(A)(2) and (3) published elsewhere in this issue of the Bulletin.]
(ii) [The text of the proposed amendment to § 1.1441–1(e)(2)(ii) is the same as the text of § 1.1441–1T(e)(2)(ii) published
(ii) [The text of the proposed amendment to § 1.1441–1(e)(3)(ii) is the same as the text of § 1.1441–1T(e)(3)(ii) published
(A) [The text of the proposed amendment to § 1.1441–1(e)(3)(ii)(A) is the same as the text of § 1.1441–1T(e)(3)(ii)(A) published
(C) through (E) [The text of the proposed amendment to § 1.1441–1(e)(3)(ii)(C) is the same as the text of § 1.1441–1T(e)(3)(ii)(C)
published elsewhere in this issue of the Bulletin.] through (E
(iii) [The text of the proposed amendment to § 1.1441–1(e)(3)(iii) is the same as the text of § 1.1441–1T(e)(3)(iii) published
(A) [The text of the proposed amendment to § 1.1441–1(e)(3)(iii)(A) is the same as the text of § 1.1441–1T(e)(3)(iii)(A) published
(C) through (E) [The text of the proposed amendment to § 1.1441–1(e)(3)(iii)(C) through (E) is the same as the text of § 1.1441–1T(e)(3)(iii)(C)
through (E) published elsewhere in this issue of the Bulletin.]
(A) through (C) [The text of the proposed amendment to § 1.1441–1(e)(3)(iv)(A) through (C) is the same as the text of § 1.1441–1T(e)(3)(iv)(A)
(1) [The text of the proposed amendment to § 1.1441–1(e)(3)(iv)(D)(1) is the same as the text of § 1.1441–1T(e)(3)(iv)(D)(1) published elsewhere in this issue of the Bulletin.]
(2) [The text of the proposed amendment to § 1.1441–1(e)(3)(iv)(D)(2) is the same as the text of § 1.1441–1T(e)(3)(iv)(D)(2) published elsewhere in this issue of the Bulletin.]
(i) and (ii) [The text of the proposed amendment to § 1.1441–1(e)(3)(iv)(D)(2)(i) and (ii) is the same as the text of § 1.1441–1T(e)(3)(iv)(D)(2)(i) and (ii) published elsewhere in this issue of the Bulletin.]
(3) through (6) [The text of the proposed amendment to § 1.1441–1(e)(3)(iv)(D)(3) through (6) is the same as the text of § 1.1441–1T(e)(3)(iv)(D)(3) through (6) published elsewhere in this issue of the Bulletin.]
(E) [The text of the proposed amendment to § 1.1441–1(e)(3)(iv)(E) is the same as the text of § 1.1441–1T(e)(3)(iv)(E) published
(v) [The text of the proposed amendment to § 1.1441–1(e)(3)(v) is the same as the text of § 1.1441–1T(e)(3)(v) published elsewhere
(4) [The text of the proposed amendment to § 1.1441–1(e)(4) is the same as the text of § 1.1441–1T(e)(4) published elsewhere
(i) [The text of the proposed amendment to § 1.1441–1(e)(4)(i) is the same as the text of § 1.1441–1T(e)(4)(i) published elsewhere
(A) [The text of the proposed amendment to § 1.1441–1(e)(4)(ii)(A) is the same as the text of § 1.1441–1T(e)(4)(ii)(A) published
(B) [The text of the proposed amendment to § 1.1441–1(e)(4)(ii)(B) is the same as the text of § 1.1441–1T(e)(4)(ii)(B) published
(8) through (12) [The text of the proposed amendment to § 1.1441–1() is the same as the text of § 1.1441–1T() published elsewhere in this
issue of the Bulletin.]e)(4)(ii)(B)(8) through (12)
(C) [The text of the proposed amendment to § 1.1441–1(e)(4)(ii)(C) is the same as the text of § 1.1441–1T(e)(4)(ii)(C) published
(D) [The text of the proposed amendment to § 1.1441–1(e)(4)(ii)(D) is the same as the text of § 1.1441–1T(e)(4)(ii)(D) published
(1) through (3) [The text of the proposed amendment to § 1.1441–1(e)(4)(ii)(D)(1) through (3) is the same as the text of § 1.1441–1T(e)(4)(ii)(D)(1) through (3) published elsewhere in this issue of the Bulletin.]
(iii) [The text of the proposed amendment to § 1.1441–1(e)(4)(iii) is the same as the text of § 1.1441–1T(e)(4)(iii) published
(A) [The text of the proposed amendment to § 1.1441–1(e)(4)(iv)(A) is the same as the text of § 1.1441–1T(e)(4)(iv)(A) published
(C) [The text of the proposed amendment to § 1.1441–1(e)(4)(iv)(C) is the same as the text of § 1.1441–1T(e)(4)(iv)(C) published
(v) through (vii) [The text of the proposed amendment to § 1.1441–1(e)(4)(v) through (vii) is the same as the text of § 1.1441–1T(e)(4)(v)
through (vii) published elsewhere in this issue of the Bulletin.]
(A) [The text of the proposed amendment to § 1.1441–1(e)(4)(vii)(A) is the same as the text of § 1.1441–1T(e)(4)(vii)(A) published
(F) [The text of the proposed amendment to § 1.1441–1(e)(4)(vii)(F) is the same as the text of § 1.1441–1T(e)(4)(vii)(F) published
(H) through (I) [The text of the proposed amendment to § 1.1441–1(e)(4)(vii)(H) through (I) is the same as the text of § 1.1441–1T(e)(4)(vii)(H)
through (I) published elsewhere in this issue of the Bulletin.]
(B) and (C) [The text of the proposed amendment to § 1.1441–1(e)(4)(viii)(B) and (C) is the same as the text of § 1.1441–1T(e)(4)(viii)(B)
and (C) published elsewhere in this issue of the Bulletin.]
(ix) [The text of the proposed amendment to § 1.1441–1(e)(4)(ix) is the same as the text of § 1.1441–1T(e)(4)(ix) published
(5) [The text of the proposed amendment to § 1.1441–1(e)(4)(5) is the same as the text of § 1.1441–1T(e)(5) published elsewhere
(f) [The text of the proposed amendment to § 1.1441–1(f) is the same as the text of § 1.1441–1T(f) published elsewhere in
Par. 4. Section 1.1441–3 is amended by revising paragraphs (a), (c)(4)(i), and (d), and adding paragraph (j) to read as follows:
§ 1.1441–3 Determination of amounts to be withheld.
(a) [The text of the proposed amendment to § 1.1441–3(a) is the same as the text of § 1.1441–3T(a) published elsewhere in
(i) [The text of the proposed amendment to § 1.1441–3(c)(4)(i) is the same as the text of § 1.1441–3T(c)(4)(i) published elsewhere
(j) [The text of the proposed amendment to § 1.1441–3(j) is the same as the text of § 1.1441–3T(j) published elsewhere in
Par. 5. Section 1.1441–4 is amended by revising paragraphs (a)(2)(ii), (b)(2)(i), (b)(2)(iii), (b)(2)(v), and (b)(3), and
adding paragraphs (g)(3) and (h) to read as follows:
§ 1.1441–4 Exemptions from withholding for certain effectively connected income and other amounts.
(ii) [The text of the proposed amendment to § 1.1441–4(a)(2)(ii) is the same as the text of § 1.1441–4T(a)(2)(ii)(A) through
(B) published elsewhere in this issue of the Bulletin.]
(i) [The text of the proposed amendment to § 1.1441–4(b)(2)(i) is the same as the text of § 1.1441–4T(b)(2)(i) published elsewhere
(iii) [The text of the proposed amendment to § 1.1441–4(b)(2)(iii) is the same as the text of § 1.1441–4T(b)(2)(iii) published
(v) [The text of the proposed amendment to § 1.1441–4(b)(2)(iv) is the same as the text of § 1.1441–4T(b)(2)(iv) published
(3) [The text of the proposed amendment to § 1.1441–4(b)(3) is the same as the text of § 1.1441–4T(b)(3) published elsewhere
(3) [The text of the proposed amendment to § 1.1441–4(g)(3) is the same as the text of § 1.1441–4T(g)(3) published elsewhere
(h) [The text of the proposed amendment to § 1.1441–4(h) is the same as the text of § 1.1441–4T(g)(3) published elsewhere
Par. 6. Section 1.1441–5 is amended by:
1. Revising paragraph (b)(2)(iii).
3. Revising (c)(1)(i) introductory text, (c)(1)(i)(C), and (c)(1)(iv).
4. Adding paragraph (c)(1)(v).
5. Revising paragraphs (c)(2)(i) through (iii), (c)(2)(iv)(A) and (B), (c)(3)(i) and (ii), (c)(3)(iii)(A), (c)(3)(iv) and
(v), and (d)(2) through (4).
6. Adding paragraph (e)(3)(iii).
7. Revising paragraphs (e)(5)(i) and (ii), (e)(5)(iii)(A), (e)(5)(iv) and (v), (e)(6)(ii), and (f).
8. Adding paragraph (g)(3).
§ 1.1441–5 Withholding on payments to partnerships, trusts, and estates.
(iii) [The text of the proposed amendment to § 1.1441–5(b)(2)(iii) is the same as the text of § 1.1441–5T(b)(2)(iii) published
(vi) [The text of the proposed amendment to § 1.1441–5(b)(2)(vi) is the same as the text of § 1.1441–5T(b)(2)(vi) published
(i) [The text of the proposed amendment to § 1.1441–5(c)(1)(i) is the same as the text of § 1.1441–5T(c)(1)(i) published elsewhere
(C) [The text of the proposed amendment to § 1.1441–5(c)(1)(i)(C) is the same as the text of § 1.1441–5T(c)(1)(i)(C) published
(iv) and (v) [The text of the proposed amendment to § 1.1441–5(c)(1)(iv) and (v) is the same as the text of § 1.1441–5T(c)(1)(iv)
(i) through (iii) [The text of the proposed amendment to § 1.1441–5(c)(2)(i) through (iii) is the same as the text of § 1.1441–5T(c)(2)(i)
through (iii) published elsewhere in this issue of the Bulletin.]
(A) and (B) [The text of the proposed amendment to § 1.1441–5(c)(2)(iv)(A) and (B) is the same as the text of § 1.1441–5T(c)(2)(iv)(A)
and (B) published elsewhere in this issue of the Bulletin.]
(i) and (ii) [The text of the proposed amendment to § 1.1441–5(c)(3)(i) and (ii) is the same as the text of § 1.1441–5T(c)(3)(i)
and (ii) published elsewhere in this issue of the Bulletin.]
(A) [The text of the proposed amendment to § 1.1441–5(c)(3)(iii)(A) is the same as the text of § 1.1441–5T(c)(3)(iii)(A) published
(iv) and (v) [The text of the proposed amendment to § 1.1441–5(c)(3)(iv) and (v) is the same as the text of § 1.1441–5T(c)(3)(iv)
(2) through (4) [The text of the proposed amendment to § 1.1441–5(d)(2) through (4) is the same as the text of § 1.1441–5T(d)(2)
through (4) published elsewhere in this issue of the Bulletin.]
(iii) [The text of the proposed amendment to § 1.1441–5(e)(3)(iii) is the same as the text of § 1.1441–5T(e)(3)(iii) published
(i) and (ii) [The text of the proposed amendment to § 1.1441–5(e)(5)(i) and (ii) is the same as the text of § 1.1441–5T(e)(5)(i)
(A) [The text of the proposed amendment to § 1.1441–5(e)(5)(iii)(A) is the same as the text of § 1.1441–5T(e)(5)(iii)(A) published
(iv) and (v) [The text of the proposed amendment to § 1.1441–5(e)(5)(iv) and (v) is the same as the text of § 1.1441–5T(e)(5)(iv)
(ii) [The text of the proposed amendment to § 1.1441–5(e)(6)(ii) is the same as the text of § 1.1441–5T(e)(6)(ii) published
(f) [The text of the proposed amendment to § 1.1441–5(f) is the same as the text of § 1.1441–5T(f) published elsewhere in
(3) [The text of the proposed amendment to § 1.1441–5(g)(3) is the same as the text of § 1.1441–5T(g) published elsewhere
Par. 7. Section 1.1441–6 is amended by revising paragraphs (a), (b)(1), (b)(2)(i), (b)(2)(iv), and (c)(1), and adding paragraph
(i)(3) to read as follows:
§ 1.1441–6 Claim of reduced withholding under an income tax treaty.
(a) [The text of the proposed amendment to § 1.1441–6(a) is the same as the text of § 1.1441–6T(a) published elsewhere in
(1) [The text of the proposed amendment to § 1.1441–6(b)(1) is the same as the text of § 1.1441–6T(b)(1) published elsewhere
(i) [The text of the proposed amendment to § 1.1441–6(b)(2)(i) is the same as the text of § 1.1441–6T(b)(2)(i) published elsewhere
(iv) [The text of the proposed amendment to § 1.1441–6(b)(2)(iv) is the same as the text of § 1.1441–6T(b)(2)(iv) published
(1) [The text of the proposed amendment to § 1.1441–6(c)(1) is the same as the text of § 1.1441–5T(c)(1) published elsewhere
(3) [The text of the proposed amendment to § 1.1441–6(h) is the same as the text of § 1.1441–6T(h) published elsewhere in
Par. 8. Section 1.1441–7 is amended by revising paragraphs (b), (c), and (f)(2)(ii), and adding paragraph (h) to read as follows:
§ 1.1441–7 General provisions relating to withholding agents.
* * * * * (b) [The text of the proposed amendment to § 1.1441–7(b) is the same as the text of § 1.1441–7T(b) published elsewhere in
(c) [The text of the proposed amendment to § 1.1441–7(c) is the same as the text of § 1.1441–7T(c) published elsewhere in
(ii) [The text of the proposed amendment to § 1.1441–7(f)(2)(ii) is the same as the text of § 1.1441–7T(f)(2)(ii) published
(h) [The text of the proposed amendment to § 1.1441–7(g) is the same as the text of § 1.1441–7T(h) published elsewhere in
Par. 9. Section 1.1461–1 is amended by revising paragraphs (b)(1), (c)(1)(i), (c)(1)(ii), (c)(2)(ii)(E), (c)(2)(ii)(H), (c)(2)(ii)(I),
(c)(3)(i), (c)(3)(iii), (c)(4)(i), (c)(4)(ii)(A), (c)(4)(iv) and (v), (c)(5), and (i) to read as follows:
§ 1.1461–1 Payments and returns of tax withheld.
(1) [The text of the proposed amendment to § 1.1461–1(b)(1) is the same as the text of § 1.1461–1T(b)(1) published elsewhere
(i) [The text of the proposed amendment to § 1.1461–1(c)(1)(i) is the same as the text of § 1.1461–1T(c)(1)(i) published elsewhere
(ii) [The text of the proposed amendment to § 1.1461–1(c)(1)(ii) is the same as the text of § 1.1461–1T(c)(1)(ii) published
(E) [The text of the proposed amendment to § 1.1461–1(c)(2)(ii)(E) is the same as the text of § 1.1461–1T(c)(2)(ii)(E) published
(H) and (I) [The text of the proposed amendment to § 1.1461–1(c)(2)(ii)(H) and (I) is the same as the text of § 1.1461–1T(c)(2)(ii)(H)
and (I) published elsewhere in this issue of the Bulletin.]
(i) [The text of the proposed amendment to § 1.1461–1(c)(3)(i) is the same as the text of § 1.1461–1T(c)(3)(i) published elsewhere
(iii) [The text of the proposed amendment to § 1.1461–1(c)(3)(iii) is the same as the text of § 1.1461–1T(c)(3)(iii) published
(i) [The text of the proposed amendment to § 1.1461–1(c)(4)(i) is the same as the text of § 1.1461–1T(c)(4)(i) published elsewhere
(A) [The text of the proposed amendment to § 1.1461–1(c)(4)(ii)(A) is the same as the text of § 1.1461–1T(c)(4)(ii)(A) published
(iv) [The text of the proposed amendment to § 1.1461–1(c)(4)(iv) through (v) is the same as the text of § 1.1461–1T(c)(4)(iv)
through (v) published elsewhere in this issue of the Bulletin.]
(5) [The text of the proposed amendment to § 1.1461–1(c)(5) is the same as the text of § 1.1461–1T(c)(5) published elsewhere
(i) [The text of the proposed amendment to § 1.1461–1(i) is the same as the text of § 1.1461–1T(i) published elsewhere in
Par. 10. Section 1.1461–2 is amended by revising paragraphs (a)(2)(i), (a)(4), and (d) to read as follows:
§ 1.1461–2 Adjustments for overwithholding or underwithholding of tax.
(4) [The text of the proposed amendment to § 1.1461–2(a)(4) is the same as the text of § 1.1461–2T(a)(4) published elsewhere
(d) [The text of the proposed amendment to § 1.1461–2(d) is the same as the text of § 1.1461–2T(a)(4) published elsewhere
Par. 11. Section 1.6041–1 is amended by revising paragraphs (d)(5)(i) and (ii) and (j) to read as follows:
§1.6041–1 Return of information as to payments of $600 or more.
(i) [The text of the proposed amendment to §1.6041–1(d)(5)(i) is the same as the text of §1.6041–1T(d)(5)(i) published elsewhere
(ii) [The text of the proposed amendment to §1.6041–1(d)(5)(ii) is the same as the text of §1.6041–1T(d)(5)(ii) published
(j) [The text of the proposed amendment to §1.6041–1(j) is the same as the text of §1.6041–1T(j) published elsewhere in this
issue of the Bulletin.]
Par. 12. Section 1.6041–4 is amended by revising paragraphs (a)(1) through (3), adding paragraph (a)(7), and revising paragraphs
(b) and (d) to read as follows:
§1.6041–4 Foreign-related items and other exceptions.
(1) through (3) [The text of the proposed amendment to §1.6041–4(a)(1) through (3) is the same as the text of §1.6041–4T(a)(1)
through (3) published elsewhere in this issue of the Bulletin.]
(7) [The text of the proposed amendment to §1.6041–4(a)(7) is the same as the text of §1.6041–4T(a)(7) published elsewhere
(b) [The text of the proposed amendment to §1.6041–4(b) is the same as the text of §1.6041–4T(b) published elsewhere in this
(d) [The text of the proposed amendment to §1.6041–4(d) is the same as the text of §1.6041–4T(d) published elsewhere in this
Par. 13. Section 1.6042–2 is amended by revising paragraph (a)(1)(i) and adding paragraph (f) to read as follows:
§1.6042–2 Returns of information as to dividends paid.
(i) [The text of the proposed amendment to §1.6042–2(a)(1)(i) is the same as the text of §1.6042–2T(a)(1)(i) through (a)(1)(i)(B)(4) published elsewhere in this issue of the Bulletin.]
(f) [The text of the proposed amendment to §1.6042–2(f) is the same as the text of §1.6042–2T(f) published elsewhere in this
Par. 14. Section 1.6042–3 is amended by revising paragraphs b)(1)(iii), (b)(1)(iv), (b)(1)(vi), (b)(3), and (b)(5) to read
§1.6042–3 Dividends subject to reporting.
(iii) [The text of the proposed amendment to §1.6042–3(b)(1)(iii) is the same as the text of §1.6042–3T(b)(1)(iii) published
(iv) [The text of the proposed amendment to §1.6042–3(b)(1)(iv) is the same as the text of §1.6042–3T(b)(1)(iv) published
(vi) [The text of the proposed amendment to §1.6042–3(b)(1)(vi) is the same as the text of §1.6042–3T(b)(1)(vi) published
(3) [The text of the proposed amendment to §1.6042–3(b)(3) is the same as the text of §1.6042–3T(b)(3) published elsewhere
(5) [The text of the proposed amendment to §1.6042–3(b)(5) is the same as the text of §1.6042–3T(b)(5) published elsewhere
Par. 15. Section 1.6045–1 is amended by revising paragraph (c)(3)(ii), adding paragraphs (c)(3)(xiv) and (xv), and revising
paragraphs (g)(1)(i), (g)(3)(iv), (g)(4), and (g)(5)(ii) to read as follows:
§1.6045–1 Returns of information of brokers and barter exchanges.
(ii) [The text of the proposed amendment to §1.6045–1(c)(3)(ii) is the same as the text of §1.6045–1T(c)(3)(ii) through (c)(3)(ii)(B)
published elsewhere in this issue of the Bulletin.]
(xiv) [The text of the proposed amendment to §1.6045–1(c)(3)(xiv) is the same as the text of §1.6045–1T(c)(3)(xiv) through
(c)(3)(xiv)(D) published elsewhere in this issue of the Bulletin.]
(xv) [The text of the proposed amendment to §1.6045–1(c)(3)(xv) is the same as the text of §1.6045–1T(c)(3)(xv) published
(i) [The text of the proposed amendment to §1.6045–1(g)(1)(i) is the same as the text of §1.6045–1T(g)(1)(i) published elsewhere
(iv) [The text of the proposed amendment to §1.6045–1(g)(3)(iv) is the same as the text of §1.6045–1T(g)(3)(iv) published
(4) [The text of the proposed amendment to §1.6045–1(g)(4) is the same as the text of §1.6045–1T(g)(4) published elsewhere
(ii) [The text of the proposed amendment to §1.6045–1(g)(5)(ii) is the same as the text of §1.6045–1T(g)(5)(ii) published
Par. 16. Section 1.6049–4 is amended by:
1. Revising paragraph (b)(1)
2. Adding paragraph (c)(4).
3. Revising paragraphs (f)(3) and (f)(4)(ii).
4. Adding paragraphs (f)(5) through (16), and (h).
§1.6049–4 Return of information as to interest paid and original issue discount includible in gross income after December
(1) [The text of the proposed amendment to §1.6049–4(b)(1) is the same as the text of §1.6049–4T(b)(1) published elsewhere
(4) [The text of the proposed amendment to §1.6049–4(c)(4) is the same as the text of §1.6049–4T(c)(4) through (c)(4)(iv)
(3) [The text of the proposed amendment to §1.6049–4(f)(3) is the same as the text of §1.6049–4T(f)(3) published elsewhere
(ii) [The text of the proposed amendment to §1.6049–4(f)(4)(ii) is the same as the text of §1.6049–4T(f)(4)(ii) published
(5) through (16) [The text of the proposed amendment to §1.6049–4(f)(5) through (16) is the same as the text of §1.6049–4T(f)(5)
through (f)(16)(iv) published elsewhere in this issue of the Bulletin.]
(h) [The text of the proposed amendment to §1.6049–4(h) is the same as the text of §1.6049–4T(h) published elsewhere in this
Par. 17. Section 1.6049–5 is amended by revising paragraphs b)(6) through (b)(8), (b)(10)(i) through (b)(11)(ii)(A), (b)(12),
(b)(14) and (15), (c)(1) through (4), (c)(5)(i)(F), (c)(6), (d)(1), (d)(2) (d)(3)(i) through (d)(3)(iii)(A), and (d)(4), (e),
and (g) to read as follows:
§1.6049–5 Interest and original issue discount subject to reporting after December 31, 1982.
(6) [The text of the proposed amendment to §1.6049–5(b)(6) is the same as the text of §1.6049–5T(b)(6) published elsewhere
(7) [The text of the proposed amendment to §1.6049–5(b)(7) is the same as the text of §1.6049–5T(b)(7) published elsewhere
(8) [The text of the proposed amendment to §1.6049–5(b)(8) is the same as the text of §1.6049–5T(b)(8) published elsewhere
(10)(i) [The text of the proposed amendment to §1.6049–5(b)(10)(i) is the same as the text of §1.6049–5T(b)(10)(i) published
(ii) [The text of the proposed amendment to §1.6049–5(b)(10)(ii) is the same as the text of §1.6049–5T(b)(10)(ii) published
(11) [The text of the proposed amendment to §1.6049–5(b)(11) is the same as the text of §1.6049–5T(b)(11) published elsewhere
(i) [The text of the proposed amendment to §1.6049–5(b)(11)(i) is the same as the text of §1.6049–5T(b)(11)(i) published elsewhere
(ii)(A) [The text of the proposed amendment to §1.6049–5(b)(11)(ii)(A) is the same as the text of §1.6049–5T(b)(11)(ii)(A)
(12) [The text of the proposed amendment to §1.6049–5(b)(12) is the same as the text of §1.6049–5T(b)(12) published elsewhere
(14) [The text of the proposed amendment to §1.6049–5(b)(14) is the same as the text of §1.6049–5T(b)(14) published elsewhere
(15) [The text of the proposed amendment to §1.6049–5(b)(15) is the same as the text of §1.6049–5T(b)(15) published elsewhere
(1) [The text of the proposed amendment to §1.6049–5(c)(1) is the same as the text of §1.6049–5T(c)(1) through (c)(1)(iv)
(2) [The text of the proposed amendment to §1.6049–5(c)(2) is the same as the text of §1.6049–5T(c)(2) published elsewhere
(3) [The text of the proposed amendment to §1.6049–5(c)(3) is the same as the text of §1.6049–5T(c)(3) published elsewhere
(4) [The text of the proposed amendment to §1.6049–5(c)(4) is the same as the text of §1.6049–5T(c)(4) through (c)(4)(iv)
(F) [The text of the proposed amendment to §1.6049–5(c)(5)(i)(F) is the same as the text of §1.6049–5T(c)(5)(i)(F) published
(6) [The text of the proposed amendment to §1.6049–5(c)(6) is the same as the text of §1.6049–5T(c)(6) published elsewhere
(1) [The text of the proposed amendment to §1.6049–5(d)(1) is the same as the text of §1.6049–5T(d)(1) published elsewhere
(i) [The text of the proposed amendment to §1.6049–5(d)(2)(i) is the same as the text of §1.6049–5T(d)(2)(i) published elsewhere
(ii) [The text of the proposed amendment to §1.6049–5(d)(2)(ii) is the same as the text of §1.6049–5T(d)(2)(ii) published
(iii) [The text of the proposed amendment to §1.6049–5(d)(2)(iii) is the same as the text of §1.6049–5T(d)(2)(iii) published
(i) [The text of the proposed amendment to §1.6049–5(d)(3)(i) is the same as the text of §1.6049–5T(d)(3)(i) published elsewhere
(ii) [The text of the proposed amendment to §1.6049–5(d)(3)(ii) is the same as the text of §1.6049–5T(d)(3)(ii) published
(iii) [The text of the proposed amendment to §1.6049–5(d)(3)(iii) is the same as the text of §1.6049–5T(d)(3)(iii) published
(A) [The text of the proposed amendment to §1.6049–5(d)(3)(iii)(A) is the same as the text of §1.6049–5T(d)(3)(iii)(A) published
(4) [The text of the proposed amendment to §1.6049–5(d)(4) is the same as the text of §1.6049–5T(d)(4) published elsewhere
(1) [The text of the proposed amendment to §1.6049–5(e)(1) is the same as the text of §1.6049–5T(e)(1) published elsewhere
(2) [The text of the proposed amendment to §1.6049–5(e)(2) is the same as the text of §1.6049–5T(e)(2) published elsewhere
(3) [The text of the proposed amendment to §1.6049–5(e)(3) is the same as the text of §1.6049–5T(e)(3) published elsewhere
(4) [The text of the proposed amendment to §1.6049–5(e)(4) is the same as the text of §1.6049–5T(e)(4) published elsewhere
(5) [The text of the proposed amendment to §1.6049–5(e)(5) is the same as the text of §1.6049–5T(e)(5) published elsewhere
(2) [The text of the proposed amendment to §1.6049–5(g)(2) is the same as the text of §1.6049–5T(g)(2) published elsewhere
Par. 18. The authority citation for part 31 continues to read in part as follows:
Par. 19. Section 31.3406(g)–1 is amended by revising paragraph (e) to read as follows:
§31.3406(g)–1 Exception for payments to certain payees and certain other payments.
(e) [The text of the proposed amendment to §31.3406(g)–1(e) is the same as the text of §31.3406(g)–1T(e) published elsewhere
Par. 20. Section 31.3406(h)–2 is amended by revising paragraph (a)(3)(i) and adding paragraph (i) to read as follows:
§31.3406(h)–2 Special rules.
(i) [The text of the proposed amendment to §31.3406(h)–2(a)(3)(i) is the same as the text of §31.3406(h)–2T(a)(3)(i) published
Par. 21. The authority citation for part 301 is amended by adding an entry in numerical order to read in part as follows:
Par. 22. Section 301.6402–3 is amended by revising paragraphs (e) and (f) to read as follows:
§301.6402–3 Special rules applicable to income tax.
(e) [The text of the proposed amendment to §301.6402–3(e) is the same as the text of §301.6402–3T(e) published elsewhere in
(f) [The text of the proposed amendment to §301.6402–3(f) is the same as the text of §301.6402–3T(f) published elsewhere in
John Dalyrmple
(Filed by the Office of the Federal Register on February 28, 2014, 4:15 p.m., and published in the issue of the Federal Register
for March 6, 2014, 79 F.R. 12726)