Income taxes: Tax withholding on payments to foreign persons; information reporting requirements Correction,

[Federal Register: May 10, 2006 (Volume 71, Number 90)]

[CORRECTIONS]

[Page 27321]

From the Federal Register Online via GPO Access [wais.access.gpo.gov]

[DOCID:fr10my06-136]

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9253]

RIN 1545-AY92

Revisions to Regulations Relating to Witholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revisions of Information Reporting Regulations

Correction

In rule document 06-2443 beginning on page 13003 in the issue of Tuesday, March 14, 2006, make the following correction:

Sec. 301.6114-1 [Corrected]

On page 13008, in Sec. 301.6114-1, in the second column, the fifth and sixth lines, consisting of paragraphs (c)(8)(i) and (ii), should read as follows:

``defined in Sec. 1.441-1(c)(23),

(ii) The exception contained in paragraph''.

[FR Doc. C6-2443 Filed 5-9-06; 8:45 am]

BILLING CODE 1505-01-D