SECTION 4. DOCUMENTATION
Internal Revenue Bulletin 2002-24 · 2026-10-03 edition · updated 2026-10-04 · United States
REQUIREMENTS
Sec. 4.01. Documentation Require ments Sec. 4.02. Documentation For Foreign
Partners Sec. 4.03. Treaty Claims Sec. 4.04. Documentation for Interna tional Organizations Sec. 4.05. Documentation for Foreign
Governments and Foreign Central Banks of Issue Sec. 4.06. Documentation for Foreign
Tax-Exempt Organizations Sec. 4.07. Documentation from
Passthrough Partners Sec. 4.08. Documentation for U.S.
Exempt Recipients Sec. 4.09. Documentation for U.S.
Non-Exempt Recipients Sec. 4.10. Documentation Validity Sec. 4.11. Documentation Validity
Period Sec. 4.12. Maintenance and Retention
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