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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