Bulletin No. 2004-42 October 18, 2004
Internal Revenue Bulletin 2004-42 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
Rev. Proc. 2004–59, page 678. This procedure describes the section 1441 Voluntary Compliance Program (VCP) which is available to certain withholding agents with respect to the withholding, payment, and reporting of certain taxes due on payments to foreign persons.
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