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Introduction

Part III. Administrative, Procedural, and Miscellaneous

Internal Revenue Bulletin 1997-26 · 2026-10-03 edition · updated 2026-10-04 · United States

combination issued under § 31.3406(d)– 5(c) of the Employment Tax Regulations for backup withholding purposes under section 3406(a)(1)(B) of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 1997-26
Internal Revenue Bulletin 1997-26

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