Regulacje i polityka gospodarcza · 8.11.2007

Withholding Procedure Under Section 1441 for Certain Distributions to Which Section 302 Applies; Correction

This document contains corrections to proposed regulations (REG-140206-06) 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.