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Introduction

SECTION 3. WITHHOLDING RE-

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

SPONSIBILITY

Sec. 3.01. NRA Withholding Respon

Sec. 7.01. Adjustments for NRA Over withholding by WT Sec. 7.02. Collective Credit or Refund

Procedures for NRA Overwithholding Sec. 7.03. Adjustments for NRA

Underwithholding Sec. 7.04. NRA Underwithholding

after Form 1042 Filed Sec. 7.05. Special Rule Regarding

sibility Sec. 3.02. Timing of Withholding Sec. 3.03. Deposit Requirements

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▸Contents — Internal Revenue Bulletin 2002-24

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