1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  4. 26 CFR Part 35a
26 CFR Part 35a
TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983
June 25, 2020
§
35a.3406-2
Imposition of backup withholding for notified payee underreporting of reportable interest or dividend payments
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Part 35 EMPLOYMENT TAX AND COLLECTION OF INCOME TAX AT SOURCE REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982
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Part 36 CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES

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