View Rule

View EO 12866 Meetings

Printer-Friendly Version Download RIN Data in XML

TREAS/IRS

RIN: 1545-AL99

Publication ID: Fall 1995

Title: Information Reporting and Backup Withholding
Abstract: This regulation relates to the requirement that certain payments must be reported to the Internal Revenue Service and that in certain instances 31 percent of a reportable payment must be deducted and withheld under section 3406 of the Internal Revenue Code. However, where a foreign person is an exempt recipient or has submitted a Form W-8, 1001 or 4224, no reporting or backup withholding generally is required.
Agency: Department of the Treasury(TREAS)	Priority: Other Significant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Long-Term Actions
CFR Citation: 26 CFR 1 26 CFR 31 26 CFR 35a (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 7805

Timetable:

Action	Date	FR Cite
NPRM	02/29/1988	53 FR 05991
Hearing	06/15/1989	54 FR 11236

Additional Information: INTL-052-86. ^PDrafting attorney: Teresa B. Hughes (202) 622-3880. ^PReviewing attorney: Philip Garlett (202) 622-3880. ^PTreasury attorney: P. Ann Fisher (202) 622-1755. ^PRFA: N
Regulatory Flexibility Analysis Required: Undetermined	Government Levels Affected: Undetermined
Included in the Regulatory Plan: No
Agency Contact: Teresa B. Hughes Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6936 Fax:202 317-4922 Email: teresa.b.hughes@irscounsel.treas.gov