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SECTION 5. DOCUMENTATION REQUIREMENTS
Internal Revenue Bulletin 1999-5 · 2026-10-03 edition · updated 2026-10-04 · United States
Sec. 5.01. Documentation Required For Withholding Rate Reduction Sec. 5.02. Reliance on Forms W-8 or W-9 Sec. 5.03. Documentary Evidence Sec. 5.04. Limitation on Benefits and Section 894 Representations
February 1, 1999 32 1999–5 I.R.B.
Sec. 5.05. TIN Requirement Sec. 5.06. Documentation for International Organizations Sec. 5.07. Documentation for Foreign Governments Sec. 5.08. Documentation for Foreign Tax-Exempt Organizations Sec. 5.09. Documentation From Intermediaries
(A) Nonqualified Intermediaries and Foreign Partnerships (Other Than Withholding Foreign Partnerships) (B) Qualified Intermediaries and Withholding Foreign Partnerships (C) Private Arrangement Intermediaries Sec. 5.10. Documentation Validity Period Sec. 5.11. Due Diligence Requirements.
(A) In General (B) Reason to know (C) Limitation on Reason to Know Sec. 5.12. Maintenance, and Retention of Documentation.
(A) Maintaining Documentation (B) Retention Period Sec. 5.13. Application of Presumption Rules.
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