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Introduction

SECTION 6. EFFECT ON OTHER

Internal Revenue Bulletin 2004-14 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

Rev. Proc. 2003–64, 2003–32 I.R.B. 306, is modified.

26 CFR 1.1441–5: Withholding on payments to part- nerships, trusts and estates.

Amendment to Final Agreement for Withholding Foreign Partnerships and Withholding Foreign Trusts and Additional Guidance for Qualified Intermediaries under Rev. Proc. 2003–64

Rev. Proc. 2004–21

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▸Contents — Internal Revenue Bulletin 2004-14
Internal Revenue Bulletin 2004-14

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