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Introduction

SECTION 2. DEFINITIONS

Internal Revenue Bulletin 2002-24 · 2026-10-03 edition · updated 2026-10-04 · United States

Sec. 2.01. Agreement Sec. 2.02. Amounts Subject to NRA

Withholding Sec. 2.03. Chapter 3 of the Code Sec. 2.04. Chapter 61 of the Code Sec. 2.05. External Auditor Sec. 2.06. Flow -Through Entity Sec. 2.07. Foreign Person Sec. 2.08. Form W-8 Sec. 2.09. Form W-9 Sec. 2.10. Form 1042 Sec. 2.11. Form 1042-S Sec. 2.12. Form 1065 Sec. 2.13. Intermediary Sec. 2.14. Nonwithholding Foreign

Partnership Sec. 2.15. NRA Withholding Sec. 2.16. Overwithholding Sec. 2.17. Partnership and Partner Sec. 2.18. Payment Sec. 2.19. Reduced Rate of Withhold ing Sec. 2.20. Reportable Amount Sec. 2.21. Reporting Pool Sec. 2.22. Schedule K-1 Sec. 2.23. TIN Sec. 2.24. Underwithholding Sec. 2.25. U.S. Person Sec. 2.26. Withholding Agent Sec 2.27. Withholding Foreign Part nership (or WP) Sec. 2.28. Withholding Foreign Part

nership (or WP) EIN Sec. 2.29. Withholding Statement Sec. 2.30. Other Terms

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▸Contents — Internal Revenue Bulletin 2002-24

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