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Rev. Proc. 2000-31
This revenue procedure is effective July 13, 2000, except for the provisions of section 7 of this revenue procedure, which are effective for sanctions imposed
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All citations to income tax regulations in this revenue
Under section 3406, a payor is required to deduct and withhold 31 percent from the payment of a reportable payment to a U.S. non- exempt recipient if the U.S.
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IRB 2013-38 (Rev. September 16, 2013)
Sep 16, 2013 T.D. 9630, page 199. These final regulations address concerns that taxpayers are taking unreasonable positions with respect to the determina
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