# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final rule.
**SUMMARY:**
This document contains corrections to final regulations (TD 8856) which were published in the *Federal Register* on Thursday, December 30, 1999 (64 FR 73408), relating to the withholding of income tax on certain U.S. source income payments to foreign persons.
**DATES:**
This correction is effective January 1, 2001.
**FOR FURTHER INFORMATION CONTACT:**
Laurie Hatten-Boyd at (202) 622-3840 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are subject to these corrections provide guidance under sections 1441, 1442, and 1443 of the Internal Revenue Code.
**Need for Correction**
As published, the final regulations (TD 8856) contain errors that may prove to be misleading and are in need of clarification.
**26 CFR Part 1**
**Correction of Publication**
Accordingly, the publication of the final regulations (TD 8856), which were the subject of FR Doc. 99-33515, is corrected as follows:
§ 1.1441-1
1. On page 73409, column 2, § 1.1441-1(f)(2)(i), line 24, the language, “valid after December 31, 2001. The rule” is corrected to read “valid after December 31, 2000. The rule”.
**26 CFR Part 1**
§ 1.1441-6
2. On page 73410, column 2, § 1.1441-6(g)(2), line 10, the language “Form 1001 or 8233 is valid on or after” is corrected to read “Form 1001 or 8233 that is valid on or after”.
Dale D. Goode,
Federal Register Liaison, Assistant Chief Counsel (Corporate).