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SECTION 6. QUALIFIED
Internal Revenue Bulletin 2000-4 · 2026-10-03 edition · updated 2026-10-04 · United States
INTERMEDIARY WITHHOLDING CERTIFICATE AND DISCLOSURE OF ACCOUNT HOLDERS TO WITHHOLDING AGENT
Sec. 6.01. Qualified Intermediary Withholding Certificate Sec. 6.02. Withholding Statement Sec. 6.03. Withholding Rate Pools Sec. 6.04. Legal Prohibitions Against Disclosure of U.S. Non-Exempt Recipients
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