SECTION 1. PURPOSE
Internal Revenue Bulletin 2000-35 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure supersedes Rev. Proc. 88-23, 1988-1 C.B. 787, which provided the procedures to be followed to obtain a withholding certificate under sections 1.1445-3 and 1.1445-6 of the Income Tax Regulations.
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