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SECTION 7. ADJUSTMENTS

Internal Revenue Bulletin 2003-32 · 2026-10-03 edition · updated 2026-10-04 · United States

FOR OVER- AND UNDER- WITHHOLDING; REFUNDS

Sec. 7.01. Adjustments for NRA Overwithholding by WP 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

2003-32 I.R.B. 311 August 11, 2003

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▸Contents — Internal Revenue Bulletin 2003-32
Internal Revenue Bulletin 2003-32

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