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Part III. Administrative, Procedural, and Miscellaneous

Internal Revenue Bulletin 1998-15 · 2026-10-03 edition · updated 2026-10-04 · United States

will also take into account whether or not a withholding agent (whether U.S. or foreign) effectively implements the final withholding regulations beginning on January 1, 2000.

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▸Contents — Internal Revenue Bulletin 1998-15

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