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Code of Federal Regulations
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Title 26
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Chapter I — Internal Revenue Service, Department of the Treasury
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Subchapter C — Employment Taxes and Collection of Income Tax at Source
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Part 35a — Temporary Employment Tax Regulations under the Interest and Dividend Tax Compliance Act of 1983
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Pt. 35
Employment Tax and Collection of Income Tax at Source Regulations under the Tax Equity and Fiscal Responsibility Act of 1982
Pt. 36
Contract Coverage of Employees of Foreign Subsidiaries
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Part 35a — Temporary Employment Tax Regulations under the Interest and Dividend Tax Compliance Act of 1983
Search Part 35a full text →
§35a.3406-2
Imposition of backup withholding for notified payee underreporting of reportable interest or dividend payments.
‹
Pt. 35
Employment Tax and Collection of Income Tax at Source Regulations under the Tax Equity and Fiscal Responsibility Act of 1982
Pt. 36
Contract Coverage of Employees of Foreign Subsidiaries
›
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