---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchC/part35a"
level: "part"
label: "Part 35a"
heading: "Temporary Employment Tax Regulations under the Interest and Dividend Tax Compliance Act of 1983"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchC-part35a"
sections_count: 1
---

# Part 35a — Temporary Employment Tax Regulations under the Interest and Dividend Tax Compliance Act of 1983

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter C — Employment Taxes and Collection of Income Tax at Source

## Sections

- [§35a.3406-2. Imposition of backup withholding for notified payee underreporting of reportable interest or dividend payments.](/cfr/26/35a.3406-2.md)