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REG ID: [REG-140206-06]
SUBJECT CATEGORY: RIN-1545-BF93
DOCUMENT SUMMARY: This document contains corrections to proposed regulations (REG14020606) that were published in the Federal Register on Wednesday, October 17, 2007 (72 FR 58781) regarding a withholding agent's obligation to withhold and report tax under Chapter 3 of the Internal Revenue Code when there is a distribution in redemption of stock of a corporation that is actively traded on an established financial market.
SUMMARY: Corporate stock distribution; withholding agent's obligation to withhold and report tax; Correction,
DOCUMENT BODY 2:
Withholding Procedure Under Section 1441 for Certain
Distributions to Which Section 302 Applies; Correction
The notice of proposed rulemaking (REG14020606) that is the subject of this correction is under section 1441 of the Internal Revenue Code.
As published, this notice of proposed rulemaking (REG14020606) contains an error that may prove to be misleading and is in need of clarification.
Accordingly, the notice of proposed rulemaking (REG14020606) that was the subject of FR Doc. E720504 is corrected as follows:
On page 58781, column 3, in the preamble, under the caption ``FOR
FOR FURTHER INFORMATION CONTACT Kathryn Holman at (202) 622-3840 (not a''.
14 CFR Part 39 40 CFR Part 52 14 CFR Part 71 33 CFR Part 165 50 CFR Part 679 47 CFR Part 73 26 CFR Part 1 40 CFR Part 180 33 CFR Part 117 50 CFR Part 17 44 CFR Part 67 50 CFR Part 648 14 CFR Part 97 40 CFR Part 63 33 CFR Part 100 50 CFR Part 622 50 CFR Part 660 26 CFR Part 301 44 CFR Part 65 39 CFR Part 111 40 CFR Part 300 6 CFR Part 5 40 CFR Part 271 47 CFR Part 64 40 CFR Parts 52 and 81 50 CFR Part 665 10 CFR Part 50 44 CFR Part 64 49 CFR Part 571 39 CFR Part 3020