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Part IV. Applicable Federal Interest Rates

SECTION 7. DRAFTING

Internal Revenue Bulletin 2007-10 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Ms. Quyen P. Huynh of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure, contact Quyen P. Huynh at (202) 622–3880 (not a toll-free call).

26 CFR 1.1441–1: Requirement for deduction and withholding of tax on payments to foreign persons. (Also: Part I, §§ 263, 263A.)

Rev. Proc. 2007–23

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▸Contents — Internal Revenue Bulletin 2007-10
Internal Revenue Bulletin 2007-10

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