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SECTION 8. WITHHOLDING OBLIGATIONS
Internal Revenue Bulletin 1999-5 · 2026-10-03 edition · updated 2026-10-04 · United States
Sec. 8.01. Primary Withholding Responsibility Under Chapter 3 Not Assumed Sec. 8.02. Primary Withholding Responsibility Under Chapter 3 Assumed Sec. 8.03. Backup Withholding Responsibility Not Assumed Sec. 8.04. Backup Withholding Responsibility Assumed Sec. 8.05. Deposit Requirements
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