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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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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 |
Part 35a - Temporary Employment Tax Regulations Under the Interest and Dividend Tax Compliance Act of 1983
| § 35a.3406-2 - Imposition of backup withholding for notified payee underreporting of reportable interest or dividend payments. |