Finanse publiczne · 7.08.1996

Information Reporting and Backup Withholding; Correction

This document contains corrections to final regulations [TD 8664] which were published in the Federal Register on Monday, April 22, 1996 (61 FR 17572). The final regulations provide rules regarding the reporting on Form 1042-S of certain bank deposit interest paid with respect to a United States bank account to an individual who is a nonresident alien of the United States and a resident of Canada.