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SECTION 3. WITHHOLDING RESPONSIBILITY UNDER SECTION 1441, 1442, AND 1443

Internal Revenue Bulletin 1999-5 · 2026-10-03 edition · updated 2026-10-04 · United States

Sec. 3.01. Withholding Responsibility Sec. 3.02. Assumption of Chapter 3 Primary Withholding Responsibility Sec. 3.03. No Assumption of Form 1099 Reporting and Backup Withholding Responsibility. Sec. 3.03. Assumption of Form 1099 Reporting and Backup Withholding Responsibility Sec. 3.04. Requirements of QI Assuming Reporting and Withholding Responsibility Under Sections 3.02 and/or 3.03.

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▸Contents — Internal Revenue Bulletin 1999-5

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