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INCOME TAX

Internal Revenue Bulletin 1997-44 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8734, page 5.

Final regulations relate to the withholding of income tax under sections 1441, 1442, and 1443 of the Code on certain U.S. s o u rce income paid to foreign persons, related tax deposit and re p o rting re q u i rements, and related re q u i rements governing collection, refunds, and credits of withheld amounts.

Finding Lists begin on page 132. Announcement of Disbarments and Suspensions begins on page 128. Announcement Relating to Decisions of the Tax Court is on page 4. Index for July-October begins on page 134.

D e p a rtment of the Tr e a s u ry Internal Rev e nue Serv i c e

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▸Contents — Internal Revenue Bulletin 1997-44

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