Par. 10. In § 301.6302-1, paragraph (b)(2) is revised to read as follows:
* * * * *
(b) * * *
(2) For provisions relating to the use of Federal Reserve banks or authorized commercial banks in depositing the tax required to be withheld under chapter 3 of the Internal Revenue Code on nonresident aliens and foreign corporations and tax-free covenant bonds, see § 1.6302-2 of this chapter. The previous sentence shall include payment of withholding tax under section 1446 and § 1.1446-4. References in this paragraph (b)(2) to payment of withholding tax under section 1446, shall apply to partnership taxable years beginning after the date these regulations are published in the Federal Register .