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SECTION 2. DEFINITIONS
Internal Revenue Bulletin 2000-4 · 2026-10-03 edition · updated 2026-10-04 · United States
Sec. 2.01. Account Holder Sec. 2.02. Agreement Sec. 2.03. Amounts Subject to NRA
Withholding Sec. 2.04. Assumption of Withholding Responsibility Sec. 2.05. Backup Withholding Sec. 2.06. Beneficial Owner Sec. 2.07. Broker Proceeds Sec. 2.08. Chapter 3 of the Code Sec. 2.09. Chapter 61 of the Code Sec. 2.10. Deposit Interest Sec. 2.11. Designated Broker Proceeds Sec. 2.12. Documentary Evidence Sec. 2.13. Documentation Sec. 2.14. Documented Account Holder Sec. 2.15. Exempt Recipient Sec. 2.16. External Auditor Sec. 2.17. Flow -Through Entity Sec. 2.18. Foreign Person Sec. 2.19. Form W-8 Sec. 2.20. Form W-9 Sec. 2.21. Form 945 Sec. 2.22. Form 1042 Sec. 2.23. Form 1042-S Sec. 2.24. Form 1096 Sec. 2.25. Form 1099 Sec. 2.26. Form 1099 Reporting Sec. 2.27. Intermediary Sec. 2.28. Know-Your-Customer Rules Sec. 2.29. Marketable Securities Sec. 2.30. Non-Exempt Recipient Sec. 2.31. Nonqualified Intermediary Sec. 2.32. NRA Withholding Sec. 2.33. Overwithholding Sec. 2.34. Paid Outside the United States Sec. 2.35. Payment Sec. 2.36. Payor Sec. 2.37. Presume/Presumption Sec. 2.38. Private Arrangement Intermediary Sec. 2.39. Qualified Intermediary Sec. 2.40. Qualified Intermediary (or QI) EIN Sec. 2.41. Reduced Rate of Withholding Sec. 2.42. Reliably Associating a Payment With Documentation Sec. 2.43. Reportable Amount Sec. 2.44. Reportable Payment Sec. 2.45. Reporting Pool Sec. 2.46. Short-Term Obligation Sec. 2.47. TIN Sec. 2.48. Underwithholding Sec. 2.49. Undocumented Account Holder Sec. 2.50. U.S. Payor/Non-U.S.
Payor Sec. 2.51. U.S. Person Sec. 2.52. Withholding Agent Sec. 2.53. Withholding Rate Pool Sec. 2.54. Withholding Statement Sec. 2.55. Other Terms
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