[Federal Register Volume 82, Number 125 (Friday, June 30, 2017)]
[Rules and Regulations]
[Pages 29733-29734]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-13631]



Internal Revenue Service

26 CFR Parts 1 and 301

[TD 9809]
RIN 1545-BL72
RIN 1545-BN79

Regulations Relating to Information Reporting by Foreign 
Financial Institutions and Withholding on Certain Payments to Foreign 
Financial Institutions and Other Foreign Entities; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final and temporary regulations; correction.


SUMMARY: This document contains a correction to final and temporary 
regulations (TD 9809) that were published in the Federal Register on 
Friday, January 6, 2017 (82 FR 2124). The final and temporary 
regulations under chapter 4 of Subtitle A (sections 1471 through 1474) 
of the Internal Revenue Code of 1986 (Code) relate to information 
reporting by foreign financial institutions (FFIs) with respect to U.S. 
accounts and withholding on certain payments to FFIs and other foreign 

DATES: This correction is effective June 30, 2017 and is applicable 
beginning January 6, 2017.

FOR FURTHER INFORMATION CONTACT: Kamela Nelan at (202) 317-6942 (not a 
toll-free number).



    The final and temporary regulations (TD 9809) that are subject of 
this correction are under sections 1471 through 1474 of the Internal 
Revenue Code.

Need for Correction

    As published, the final and temporary regulations (TD 9809) contain 
an error that proves to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the final and temporary regulations (TD 9809) that are 
the subject of FR Doc. 2016-31601 are corrected as follows:

On page 2192, column 1, under the title heading PART 301--PROCEDURE AND 
ADMINISTRATION, the first line, the language ``Par. 23. Need 
Authority'' is corrected to read ``Par. 23. The authority citation for 
part 301 continues to read in part as follows:

[[Page 29734]]

    Authority: 26 U.S.C. 7805 * * *.''

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2017-13631 Filed 6-29-17; 8:45 am]