General Revision of Regulations Relating to Withholding of Tax
on Certain U.S. Source Income Paid to Foreign Persons &
Related Collection, Refunds, & Credits; Revision of
Information Reporting & Backup Withholding Regulations;
& Removal of Regulations Under Parts 1 & 35a & of
Certain Regulations
Under Income Tax Treaties

DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Parts 1, 31, 35a, 301, 502, 503,
509, 513, 514, 516, 517, 520, 521, and 602. [TD 8856] RIN 1545-AX44

TITLE: General Revision of Regulations Relating to Withholding of
Tax on Certain U.S. Source Income Paid to Foreign Persons and
Related Collection, Refunds, and Credits; Revision of Information
Reporting and Backup Withholding Regulations; and Removal of
Regulations Under Parts 1 and 35a and of Certain Regulations Under
Income Tax Treaties

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final rule; delay of effective date.

SUMMARY: This document contains changes delaying the effective date
to final regulations (TD 8734), which were published in the Federal
Register of October 14, 1997, relating to the withholding of income
tax on certain U.S. source income payments to foreign persons. The
Department Of The Treasury and the IRS believe it is in the best
interest of tax administration to delay the effective date of the
final withholding regulations to ensure that both taxpayers and the
government can complete changes necessary to implement the new
withholding regime. As extended by this document, the final
withholding regulations will apply to payments made after December
31, 2000.

DATES: Effective Dates: The amendments in this final rule are
effective January 1, 2001. As of December 31, 1999, the effective
date of the final regulations published at 62 FR 53387, October 14,
1997, and delayed by TD 8804 (63 FR 72183, December 31, 1998), is
delayed from January 1, 2000, until January 1, 2001; however, the
effective date of the addition of §§31.9999-0 and 35a.9999-0 and the
removal of §35a.9999-0T remains October 14, 1997.

FOR FURTHER INFORMATION CONTACT: Laurie Hatten-Boyd, (202) 622-3840
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of this amendment provide
guidance under sections 1441, 1442, and 1443 of the Internal Revenue
Code (Code) on certain U.S. source income paid to foreign persons,
the related tax deposit and reporting requirements under section
1461 of the Code, and the related changes under sections 163(f),
165(j), 871, 881, 1462, 1463, 3401, 3406, 6041, 6041A, 6042, 6045,
6049, 6050A, 6050N, 6109, 6114, 6402, 6413, and 6724 of the Code.

Need for Changes

On April 29, 1999, in Notice 99-25 (1999-20 I.R.B. 1), the IRS and
Treasury announced their decision to extend the effective date of
the final regulations. When originally published in the Federal
Register on October 14, 1997 (62 FR 53387), the final regulations
were applicable to payments made after December 31, 1998 and,
generally, granted withholding agents until after December 31, 1999,
to obtain the new withholding certificates (Forms W-8BEN, W-8ECI,
W-8EXP, and W-8IMY) and statements required under those regulations.
On April 13, 1998, in Notice 98-16 (1998-15 I.R.B. 12), the IRS and
Treasury announced the decision to extend the effective date of the
final regulations to January 1, 2000 and to provide correlative
extensions to the transition rules for obtaining new withholding
certificates and statements. Those extensions were published on
December 31, 1998 at 63 FR 72183 as TD 8804. This amendment serves
to make the final regulations applicable to payments made after
December 31, 2000 and to require mandatory use of the new
withholding certificates and statements for payments made after that
date.

Special Analyses

It has been determined that this Treasury decision is not a
significant regulatory action as defined in Executive Order 12866.
Therefore, a regulatory assessment is not required. It has also been
determined that section 553(b) of the Administrative Procedure Act
(5 U.S.C. chapter 5) does not apply to these regulations. Finally,
it has been determined that the Regulatory Flexibility Act (5 U.S.C.
chapter 6) does not apply to these regulations because the
regulations do not impose a collection of information on small
entities. Pursuant to 7805(f) of the Code, the notice of proposed
rulemaking preceding these regulations (61 FR 17614) was submitted
to the Small Business Administration for comment on its impact on
small business.

List of Subjects

26 CFR Part 1 Income taxes, Reporting and recordkeeping
requirements.

26 CFR Part 31 Employment taxes, Income taxes, Penalties, Pensions,
Railroad retirement, Reporting and recordkeeping requirements,
Social security, Unemployment compensation.

26 CFR Part 301 Employment taxes, Estate taxes, Excise taxes, Gift
taxes, Income taxes, Penalties, Reporting and recordkeeping
requirements.

Adoption of Amendments to the Regulations Accordingly, under the
authority of 26 U.S.C. 7805, 26 CFR parts 1, 31, and 301 are amended
by making the following correcting amendments:

PART 1--INCOME TAXES

Par. 1. The authority citation for part 1 continues to read in part
as follows:

Authority: 26 U.S.C. 7805 * * * Par. 2. In §1.871-14, paragraph (h)
is revised to read as follows:

§1.871-14 Rules relating to repeal of tax on interest of nonresident
alien individuals and foreign corporations received from certain
portfolio debt investments.

* * * * *

(h) Effective date--(1) In general. This section shall apply to
payments of interest made after December 31, 2000.

(2) Transition rule. For purposes of this section, the validity of a
Form W-8 that was valid on January 1, 1998, under the regulations in
effect prior to January 1, 2001 (see 26 CFR parts 1 and 35a, revised
April 1, 1999) and expired, or will expire, at any time during 1998,
is extended until December 31, 1998. The validity of a Form W-8 that
is valid on or after January 1, 1999 remains valid until its
validity expires under the regualtions in effect prior to January 1,
2001 (see 26 CFR parts 1 and 35a, revised April 1, 1999) but in no
event will such a form remain valid after December 31, 2000. The
rule in this paragraph (h)(2), however, does not apply to extend the
validity period of a Form W-8 that expired solely by reason of
changes in the circumstances of the person whose name is on the
certificate. Notwithstanding the first three sentences of this
paragraph (h)(2), a withholding agent or payor may choose to not
take advantage of the transition rule in this paragraph (h)(2) with
respect to one or more withholding certificates valid under the
regulations in effect prior to January 1, 2001 (see 26 CFR parts 1
and 35a, revised April 1, 1999) and, therefore, may choose to obtain
withholding certificates conforming to the requirements described in
this section (new withholding certificates). For purposes of this
section, a new withholding certificate is deemed to satisfy the
documentation requirement under the regulations in effect prior to
January 1, 2001 (see 26 CFR parts 1 and 35a, revised April 1, 1999).
Further, a new withholding certificate remains valid for the period
specified in §1.1441-1(e)(4)(ii), regardless of when the certificate
is obtained.

Par. 3. In §1.1441-1, as revised at 62 FR 53424 (TD 8734) and
amended at 63 FR 72183 (TD 8804), paragraph (f) is revised to read
as follows:

§1.1441-1 Requirement for the deduction and withholding of tax on
payments to foreign persons.

* * * * *

(f) Effective date--(1) In general. This section applies to payments
made after December 31, 2000.

(2) Transition rules--(i) Special rules for existing documentation.
For purposes of paragraphs (d)(3) and (e)(2)(i) of this section, the
validity of a withholding certificate (namely, Form W-8, 8233, 1001,
4224, or 1078 , or a statement described in §1.1441-5 in effect
prior to January 1, 2001 (see §1.1441-5 as contained in 26 CFR part
1, revised April 1, 1999)) that was valid on January 1, 1998 under
the regulations in effect prior to January 1, 2001 (see 26 CFR parts
1 and 35a, revised April 1, 1999) and expired, or will expire, at
any time during 1998, is extended until December 31, 1998. The
validity of a withholding certificate that is valid on or after
January 1, 1999, remains valid until its validity expires under the
regulations in effect prior to January 1, 2001 (see 26 CFR parts 1
and 35a, revised April 1, 1999) but in no event will such
withholding certificate remain valid after December 31, 2001. The
rule in this paragraph (f)(2)(i), however, does not apply to extend
the validity period of a withholding certificate that expires solely
by reason of changes in the circumstances of the person whose name
is on the certificate.

Notwithstanding the first three sentences of this paragraph (f)(2)
(i), a withholding agent may choose to not take advantage of the
transition rule in this paragraph (f)(2)(i) with respect to one or
more withholding certificates valid under the regulations in effect
prior to January 1, 2001 (see 26 CFR parts 1 and 35a, revised April
1, 1999) and, therefore, to require withholding certificates
conforming to the requirements described in this section (new
withholding certificates). For purposes of this section, a new
withholding certificate is deemed to satisfy the documentation
requirement under the regulations in effect prior to January 1, 2001
(see 26 CFR parts 1 and 35a, revised April 1, 1999). Further, a new
withholding certificate remains valid for the period specified in
paragraph (e)(4)(ii) of this section, regardless of when the
certificate is obtained.

(ii) Lack of documentation for past years. A taxpayer may elect to
apply the provisions of paragraphs (b)(7)(i)(B), (ii), and (iii) of
this section, dealing with liability for failure to obtain
documentation timely, to all of its open tax years, including tax
years that are currently under examination by the IRS. The election
is made by simply taking action under those provisions in the same
manner as the taxpayer would take action for payments made after
December 31, 2000.

Par. 4. In §1.1441-4, as amended at 62 FR 53424 (TD 8734) and at 63
FR 72183 (TD 8804), paragraph (g) is revised to read as follows:

§1.1441-4 Exemptions from withholding for certain effectively
connected income and other amounts.

* * * * *

(g) Effective date--(1) General rule. This section applies to
payments made after December 31, 2000.

(2) Transition rules. The validity of a Form 4224 or 8233 that was
valid on January 1, 1998, under the regulations in effect prior to
January 1, 2001 (see 26 CFR part 1, revised April 1, 1999) and
expired, or will expire, at any time during 1998, is extended until
December 31, 1998. The validity of a Form 4224 or 8233 that is valid
on or after January 1, 1999, remains valid until its validity
expires under the regulations in effect prior to January 1, 2001
(see 26 CFR part 1, revised April 1, 1999) but in no event will such
form remain valid after December 31, 2000. The rule in this
paragraph (g)(2), however, does not apply to extend the validity
period of a Form 4224 or 8223 that expires solely by reason of
changes in the circumstances of the person whose name is on the
certificate. Notwithstanding the first three sentences of this
paragraph (g)(2) , a withholding agent may choose to not take
advantage of the transition rule in this paragraph (g)(2) with
respect to one or more withholding certificates valid under the
regulations in effect prior to January 1, 2001 (see 26 CFR part 1,
revised April 1, 1999) and, therefore, to require withholding
certificates conforming to the requirements described in this
section (new withholding certificates). For purposes of this
section, a new withholding certificate is deemed to satisfy the
documentation requirement under the regulations in effect prior to
January 1, 2001 (see 26 CFR part 1, revised April 1, 1999). Further,
a new withholding certificate remains valid for the period specified
in §1.1441-1(e)(4)(ii), regardless of when the certificate is
obtained.

Par. 5. In §1.1441-5, as revised at 62 FR 53424 (TD 8734) and
amended at 63 FR 72183 (TD 8804), paragraph (g) is revised to read
as follows:

§1.1441-5 Withholding on payments to partnerships, trusts, and
estates.

* * * * *

(g) Effective date--(1) General rule. This section applies to
payments made after December 31, 2000.

(2) Transition rules. The validity of a withholding certificate that
was valid on January 1, 1998, under the regulations in effect prior
to January 1, 2001 (see 26 CFR parts 1 and 35a, revised April 1,
1999) and expired, or will expire, at any time during 1998, is
extended until December 31, 1998. The validity of a withholding
certificate that is valid on or after January 1, 1999, remains valid
until its validity expires under the regulations in effect prior to
January 1, 2001 (see 26 CFR parts 1 and 35a, revised April 1, 1999)
but in no event will such a withholding certificate remain valid
after December 31, 2000. The rule in this paragraph (g)(2), however,
does not apply to extend the validity period of a withholding
certificate that expires solely by reason of changes in the
circumstances of the person whose name is on the certificate.

Notwithstanding the first three sentences of this paragraph (g)(2) ,
a withholding agent may choose to not take advantage of the
transition rule in this paragraph (g)(2) with respect to one or more
withholding certificates valid under the regulations in effect prior
to January 1, 2001 (see 26 CFR parts 1 and 35a, revised April 1,
1999) and, therefore, to require withholding certificates conforming
to the requirements described in this section (new withholding
certificates). For purposes of this section, a new withholding
certificate is deemed to satisfy the documentation requirement under
the regulations in effect prior to January 1, 2001 (see 26 CFR parts
1 and 35a, revised April 1, 1999). Further, a new withholding
certificate remains valid for the period specified in §1.1441-1(e)
(4)(ii), regardless of when the certificate is obtained.

Par. 6. In §1.1441-6, as revised at 62 FR 53424 (TD 8734) and
amended at 63 FR 72183 (TD 8804), paragraph (g) is revised to read
as follows:

§1.1441-6 Claim of reduced withholding under an income tax treaty.

* * * * *

(g) Effective date--(1) General rule. This section applies to
payments made after December 31, 2000.

(2) Transition rules. For purposes of this section, the validity of
a Form 1001 or 8233 that was valid on January 1, 1998, under the
regulations in effect prior to January 1, 2001 (see 26 CFR parts 1
and 35a, revised April 1, 1999) and expired, or will expire, at any
time during 1998, is extended until December 31, 1998. The validity
of a Form 1001 or 8233 is valid on or after January 1, 1999, remains
valid until its validity expires under the regulations in effect
prior to January 1, 2001 (see 26 CFR parts 1 and 35a, revised April
1, 1999) but in no event will such a form remain valid after
December 31, 2000. The rule in this paragraph (g)(2), however, does
not apply to extend the validity period of a Form 1001 or 8233 that
expires solely by reason of changes in the circumstances of the
person whose name is on the certificate or in interpretation of the
law under the regulations under §1.894-1T(d). Notwithstanding the
first three sentences of this paragraph (g)(2), a withholding agent
may choose to not take advantage of the transition rule in this
paragraph (g)(2) with respect to one or more withholding
certificates valid under the regulations in effect prior to January
1, 2001 (see 26 CFR parts 1 and 35a, revised April 1, 1999) and,
therefore, to require withholding certificates conforming to the
requirements described in this section (new withholding
certificates). For purposes of this section, a new withholding
certificate is deemed to satisfy the documentation requirement under
the regulations in effect prior to January 1, 2001 (see 26 CFR parts
1 and 35a, revised April 1, 1999). Further, a new withholding
certificate remains valid for the period specified in §1.1441-1(e)
(4)(ii), regardless of when the certificate is obtained.

Par. 7. In §1.1441-8 as redesignated and amended at 62 FR 53464 and
amended at 63 FR 72138 (TD 8804), paragraph (f) is revised to read
as follows:

§1.1441-8 Exemption from withholding for payments to foreign
governments, international organizations, foreign central banks of
issue, and the Bank for International Settlements.

* * * * *

(f) Effective date--(1) In general. This section applies to payments
made after December 31, 2000.

(2) Transition rules. For purposes of this section, the validity of
a Form 8709 that was valid on January 1, 1998, under the regulations
in effect prior to January 1, 2001 (see 26 CFR part 1, revised April
1, 1999) and expired, or will expire, at any time during 1998, is
extended until December 31, 1998. The validity of a Form 8709 that
is valid on or after January 1, 1999, remains valid until its
validity expires under the regulations in effect prior to January 1,
2001 (see 26 CFR part 1, revised April 1, 1999) but in no event
shall such a form remain valid after December 31, 2000. The rule in
this paragraph (f)(2), however, does not apply to extend the
validity period of a Form 8709 that expires solely by reason of
changes in the circumstances of the person whose name is on the
certificate. Notwithstanding the first three sentences of this
paragraph (f)(2), a withholding agent may choose to not take
advantage of the transition rule in this paragraph (f)(2) with
respect to one or more withholding certificates valid under the
regulations in effect prior to January 1, 2001 (see 26 CFR part 1,
revised April 1, 1999) and, therefore, to require withholding
certificates conforming to the requirements described in this
section (new withholding certificates). For purposes of this
section, a new withholding certificate is deemed to satisfy the
documentation requirement under the regulations in effect prior to
January 1, 2001 (see 26 CFR part 1, revised April 1, 1999). Further,
a new withholding certificate remains valid for the period specified
in §1.1441-1(e)(4)(ii), regardless of when the certificate is
obtained.

Par. 8. In §1.1441-9, paragraph (d) is revised to read as follows:

§1.1441-9 Exemption from withholding on exempt income of a foreign
tax-exempt organization, including foreign private foundations.

* * * * *

(d) Effective date--(1) In general. This section applies to payments
made after December 31, 2000.

(2) Transition rules. For purposes of this section, the validity of
a Form W-8, 1001, or 4224 or a statement that was valid on January
1, 1998, under the regulations in effect prior to January 1, 2001
(see 26 CFR parts 1 and 35a, revised April 1, 1999) and expired, or
will expire, at any time during 1998, is extended until December 31,
1998. The validity of a Form W-8, 1001, or 4224 or a statement that
is valid on or after January 1, 1999 remains valid until its
validity expires under the regulations in effect prior to January 1,
2001 (see 26 CFR parts 1 and 35a, revised April 1, 1999) but in no
event shall such form or statement remain valid after December 31,
2000. The rule in this paragraph (d)(2), however, does not apply to
extend the validity period of a Form W-8, 1001, or 4224 or a
statement that expires solely by reason of changes in the
circumstances of the person whose name is on the certificate.
Notwithstanding the first three sentences of this paragraph (d)(2),
a withholding agent may choose to not take advantage of the
transition rule in this paragraph (d)(2) with respect to one or more
withholding certificates valid under the regulations in effect prior
to January 1, 2001 (see 26 CFR parts 1 and 35a, revised April 1,
1999) and, therefore, to require withholding certificates conforming
to the requirements described in this section (new withholding
certificates). For purposes of this section, a new withholding
certificate is deemed to satisfy the documentation requirement under
the regulations in effect prior to January 1, 2001 (see 26 CFR parts
1 and 35a, revised April 1, 1999). Further, a new withholding
certificate remains valid for the period specified in §1.1441-1(e)
(4)(ii), regardless of when the certificate is obtained.

Par. 9. In §1.1443-1, as revised at 62 FR 53424 (TD 8734) and
amended at 63 FR 72183), paragraph (c) is revised to read as
follows:

§1.1443-1 Foreign tax-exempt organizations.

* * * * *

(c) Effective date--(1) In general. This section applies to payments
made after December 31, 2000.

(2) Transition rules. For purposes of this section, the validity of
an affidavit or opinion of counsel described in § 1.1443-1(b)(4)(i)
in effect prior to January 1, 2001 (see § 1.1443-1(b)(4)(i) as
contained in 26 CFR part 1, revised April 1, 1999) is extended until
December 31, 2000.

However, a withholding agent may chose to not take advantage of the
transition rule in this paragraph (c)(2) with respect to one or more
withholding certificates valid under the regulations in effect prior
to January 1, 2001 (see CFR part 1, revised April 1, 1999) and,
therefore, to require withholding certificates conforming to the
requirements described in this section (new withholding
certificates). For purposes of this section, a new withholding
certificate is deemed to satisfy the documentation requirement under
the regulations in effect prior to January 1, 2001 ( see 26 CFR part
1, revised April 1, 1999). Further, a new withholding certificate
remains valid for the period specified in § 1.1441-1(e)(4)(ii),
regardless of when the certificate is obtained.

Par. 10. In §1.6042-3, as amended at 62 FR 53424 (TD 8734) and
amended at 63 FR 72183 (TD 8804), paragraph (b)(5) is revised to
read as follows:

§1.6042-3 Dividends subject to reporting.

* * * * *

(b) * * *

(5) Effective date--(i) General rule. The provisions of this
paragraph (b) apply to payments made after December 31, 2000.

(ii) Transition rules. The validity of a withholding certificate
(namely, Form W-8 or other form upon which the payor is permitted to
rely to hold the payee as a foreign person) that was valid on
January 1, 1998, under the regulations in effect prior to January 1,
2001 (see 26 CFR parts 1 and 35a, revised April 1, 1999) and
expired, or will expire, at any time during 1998, is extended until
December 31, 1998. The validity of a withholding certificate that is
valid on or after January 1, 1999, remains valid until its validity
expires under the regulations in effect prior to January 1, 2001
(see 26 CFR parts 1 and 35a, revised April 1, 1999) but in no event
shall such withholding certificate remain valid after December 31,
2000. The rule in this paragraph (b)(5)(ii), however, does not apply
to extend the validity period of a withholding certificate that
expires solely by reason of changes in the circumstances of the
person whose name is on the certificate. Notwithstanding the first
three sentences of this paragraph (b)(5)(ii), a payor may choose not
to take advantage of the transition rule in this paragraph (b)(5)
(ii) with respect to one or more withholding certificates valid
under the regulations in effect prior to January 1, 2001 (see 26 CFR
parts 1 and 35a, revised April 1, 1999) and, therefore, to require
withholding certificates conforming to the requirements described in
this section (new withholding certificates). For purposes of this
section, a new withholding certificate is deemed to satisfy the
documentation requirement under the regulations in effect prior to
January 1, 2001 (see 26 CFR parts 1 and 35a, revised April 1, 1999).
Further, a new withholding certificate remains valid for the period
specified in §1.1441-1(e)(4)(ii), regardless of when the certificate
is obtained.

*****

Par. 11. In §1.6045-1, as amended at 62 FR 53424 (TD 8734) and
amended at 63 FR 72183 (TD 8804), paragraph (g)(5) is revised to
read as follows:

§1.6045-1 Returns of information of brokers and barter exchanges.

* * * * *

(g) * * *

(5) Effective date--(i) General rule. The provisions of this
paragraph (g) apply to payments made after December 31, 2000.

(ii) Transition rules. The validity of a withholding certificate
(namely, Form W-8 or other form upon which the payor is permitted to
rely to hold the payee as a foreign person) that was valid on
January 1, 1998, under the regulations in effect prior to January 1,
2001 (see 26 CFR parts 1 and 35a, revised April 1, 1999) and
expired, or will expire, at any time during 1998, is extended until
December 31, 1998. The validity of a withholding certificate that is
valid on or after January 1, 1999, remains valid until its validity
expires under the regulations in effect prior to January 1, 2001
(see 26 CFR parts 1 and 35a, revised April 1, 1999) but in no event
shall such a withholding certificate remain valid after December 31,
2000. The rule in this paragraph (g)(5)(ii), however, does not apply
to extend the validity period of a form that expires in 1998 solely
by reason of changes in the circumstances of the person whose name
is on the certificate.

Notwithstanding the first three sentences of this paragraph (g)(5)
(ii), a payor may choose not to take advantage of the transition
rule in this paragraph (g)(5)(ii) with respect to one or more
withholding certificates valid under the regulations in effect prior
to January 1, 2001 (see 26 CFR parts 1 and 35a, revised April 1,
1999) and, therefore, to require withholding certificates conforming
to the requirements described in this section (new withholding
certificates). For purposes of this section, a new withholding
certificate is deemed to satisfy the documentation requirement under
the regulations in effect prior to January 1, 2001 (see 26 CFR parts
1 and 35a, revised April 1, 1999). Further, a new withholding
certificate remains valid for the period specified in §1.1441-1(e)
(4)(ii), regardless of when the certificate is obtained.

*****

Par. 12. In §1.6049-5, as amended at 62 FR 53424 (TD 8734) and
amended at 63 FR 72183 (TD 8804), paragraph (g) is revised to read
as follows:

§1.6049-5 Interest and original issue discount subject to reporting
after December 31, 1982.

* * * * *

(g) Effective date--(1) General rule. The provisions of paragraphs
(b)(6) through (15), (c), (d), and (e) of this section apply to
payments made after December 31, 2000.

(2) Transition rules. The validity of a withholding certificate
(namely, Form W-8 or other form upon which the payor is permitted to
rely to hold the payee as a foreign person) that was valid on
January 1, 1998, under the regulations in effect prior to January 1,
2001 (see 26 CFR parts 1 and 35a, revised April 1, 1999) and
expired, or will expire, at any time during 1998, is extended until
December 31, 1998. The validity of a withholding certificate that is
valid on or after January 1, 1999, remains valid until its validity
expires under the regulations in effect prior to January 1, 2001
(see 26 CFR parts 1 and 35a, revised April 1, 1999) but in no event
shall such a withholding certificate remain valid after December 31,
2000. The rule in this paragraph (g)(2), however, does not apply to
extend the validity period of a withholding certificate that expires
solely by reason of changes in the circumstances of the person whose
name is on the certificate.

Notwithstanding the first three sentences of this paragraph (g)(2),
a payor may choose not to take advantage of the transition rule in
this paragraph (g)(2) with respect to one or more withholding
certificates valid under the regulations in effect prior to January
1, 2001 (see 26 CFR parts 1 and 35a, revised April 1, 1999) and,
therefore, may require withholding certificates conforming to the
requirements described in this section (new withholding
certificates). For purposes of this section, a new withholding
certificate is deemed to satisfy the documentation requirement under
the regulations in effect prior to January 1, 2001 (see 26 CFR parts
1 and 35a, revised April 1, 1999).

Further, a new withholding certificate remains valid for the period
specified in §1.1441-1(e)(4)(ii), regardless of when the certificate
is obtained.

PARTS 1, 31, and 301 [AMENDED]

Par. 13. In the list below, for each section indicated in the left
column (which was added, revised, or amended at 62 FR 53387 (TD
8734) and further amended at 63 FR 72138 (TD 8804), remove the
language in the middle column and add the language in the right
column:

Section Remove Add

1.871-14(c)(3)(ii), October 12, 2000 October 12, 2001 Example, first
and sixth sentences

1.871-14(c)(3)(ii), December 31, 2000 December 31, 2001 Example,
sixth sentence

1.871-14(c)(3)(ii), June 15, 2004 June 15, 2005 Example, sixth
sentence

1.871-14(c)(3)(ii), June 15, 2004 June 15, 2005 Example, seventh
sentence

1.1441-1(b)(4)(xix) January 1, 2000 January 1, 2001

1.1441-1(b)(4)(xix) April 1, 1998 April 1, 1999

1.1441-1(b)(7)(v), June 15, 2000 June 15, 2001 Example 1, first,
fourth, and eighth sentences

1.1441-1(b)(7)(v), September 30, 2002 September 30, 2003 Example 1,
third and ninth sentences

1.1441-1(b)(7)(v), March 15, 2001 March 15, 2002 Example 1, ninth
sentence

1.1441-1(b)(7)(v), June 15, 2000 June 15, 2001 Example 2, first,
fourth, and seventh sentences

1.1441-1(b)(7)(v), September 30, 2002 September 30, 2003 Example 2,
third and seventh sentences

1.1441-1(b)(7)(v), March 15, 2001 March 15, 2002 Example 2, seventh
and ninth sentences

1.1441-1(c)(6)(ii)(B) January 1, 2000 January 1, 2001

1.1441-1(c)(6)(ii)(B) April 1, 1998 April 1, 1999

1.1441-1(e)(4)(ii)(A) September 30, 2000 September 30, 2001

1.1441-1(e)(4)(ii)(A) December 31, 2003 December 31, 2004

1.1441-2(b)(3)(iv) December 31, 1999 December 31, 2000

1.1441-2(f) December 31, 1999 December 31, 2000

1.1441-3(h) December 31, 1999 December 31, 2000

1.1441-7(g) December 31, 1999 December 31, 2000

1.1461-1(i) December 31, 1999 December 31, 2000

1.1461-2(a)(4), December 2000 December 2001 Example 1(i), second
sentence

1.1461-2(a)(4), February 10, 2001 February 10, 2002 Example 1(i),
third sentence

1.1461-2(a)(4), 2000 2001 Example 1(ii), first, second, and last
sentences

1.1461-2(a)(4), March 15, 2001 March 15, 2002 Example 1(ii), first
sentence

1.1461-2(a)(4), 2001 2002 Example 1(ii), third sentence

1.1461-2(a)(4), 2001 2002 Example 2, second and last sentences

1.1461-2(a)(4), June 2001 June 2002 Example 2, second sentence

1.1461-2(a)(4), July 15, 2001 July 15, 2002 Example 2, third
sentence.20

1.1461-2(a)(4), 2000 2001 Example 2, third sentence

1.1461-2(a)(4), March 15, 2002 March 15, 2003 Example 2, last
sentence

1.1461-2(a)(4), Example 3, February 15, 2001 February 15, 2002 last
sentence

1.1461-2(a)(4), Example 3, March 15, 2001 March 15, 2002 last
sentence

1.1461-2(d) December 31, 1999 December 31, 2000

1.1462-1(c) December 31, 1999 December 31, 2000

1.1463-1(b) December 31, 1999 December 31, 2000

1.6041-4(d) December 31, 1999 December 31, 2000

1.6041A-1(d)(3)(v) December 31, 1999 December 31, 2000

1.6045-1(d)(6)(ii)(B) December 31, 1999 December 31, 2000

1.6049-4(d)(3)(ii)(B) December 31, 1999 December 31, 2000

1.6049-5(c)(4)(v) January 1, 2000 January 1, 2001

1.6050N-1(e), last sentence December 31, 1999 December 31, 2000

31.3401(a)(6)-1(e), January 1, 2000 January 1, 2001 paragraph
heading

31.3401(a)(6)-1(e), January 1, 2000 January 1, 2001 first sentence

31.3401(a)(6)-1(f), December 31, 1999 December 31, 2000 paragraph
heading

31.3401(a)(6)-1(f), December 31, 1999 December 31, 2000 first
sentence.21

31.3406(g)-1(e), December 31, 1999 December 31, 2000 first sentence

31.3406(h)-2(d), December 31, 1999 December 31, 2000 penultimate
sentence

31.9999-0 January 1, 2000 January 1, 2001

301.6114-1(b)(4)(ii)(C), December 31, 1999 December 31, 2000
introductory text

301.6114-1(b)(4)(ii)(D) December 31, 1999 December 31, 2000

301.6724-1(g)(2) Q-11 January 1, 2000 January 1, 2001

301.6724-1(g)(2) Q-11 April 1, 1998 April 1, 1999

301.6724-1(g)(2) A-11 January 1, 2000 January 1, 2001

301.6724-1(g)(2) A-11 April 1, 1998 April 1, 1999

301.6724-1(g)(3), first December 31, 1999 December 31, 2000 sentence

301.6724-1(g)(3), last January 1, 2000 January 1, 2001 sentence

301.6724-1(g)(3), last April 1, 1998 April 1, 1999 sentence

Deputy Commissioner of Internal Revenue.Approved:
Assistant Secretary of the Treasury

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