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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 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 Failure to Deposit Penalties

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

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