bulletin Internal Revenue›Introduction
SECTION 3. WITHHOLDING
Internal Revenue Bulletin 2000-4 · 2026-10-03 edition · updated 2026-10-04 · United States
RESPONSIBILITY
Sec. 3.01. NRA Withholding Responsibility Sec. 3.02. Primary NRA Withholding Responsibility Not Assumed Sec. 3.03. Assumption of Primary NRA Withholding Responsibility Sec. 3.04. Backup Withholding Responsibility Sec. 3.05. Primary Form 1099 Reporting and Backup Withholding Responsibility For Reportable Payments Other Than Reportable Amounts Sec. 3.06. Primary Form 1099 Reporting and Backup Withholding Responsibility For Reportable Amounts Not Assumed Sec. 3.07. Assumption of Primary Form 1099 Reporting and Backup Withholding Responsibility Sec. 3.08. Deposit Requirements
Get a plain-English answer with a citation back to this text.
Ask AI about this code