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Section 2. Background
Internal Revenue Bulletin 1998-15 · 2026-10-03 edition · updated 2026-10-04 · United States
On October 14, 1997, final Income Tax Regulations (the “final withholding regulations”) substantially revising and replacing existing regulations regarding the withholding of tax under chapter 3 (sections 1441–1464) of the Internal Revenue Code (the “Code”) were published in the Federal Register as T.D. 8734. Those regulations also significantly revise existing information reporting and backup withholding regulations under chapter 61 and section 3406 of the Code. As promulgated, the final withholding regulations will apply to all payments made after December 31, 1998.
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