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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