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TREAS/IRS | RIN: 1545-AL99 | Publication ID: Fall 1996 |
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: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Completed Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 26 CFR 31 26 CFR 35 | |
Legal Authority: 26 USC 7805 |
Timetable:
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Additional Information: REG-209002-86 (INTL-52-86). ^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: No | Government Levels Affected: None |
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 |