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Bulletin No. 2004-42 October 18, 2004

Internal Revenue Bulletin 2004-42 · 2026-10-03 edition · updated 2026-10-04 · United States

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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▸Contents — Internal Revenue Bulletin 2004-42

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