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SECTION 1. PURPOSE

Internal Revenue Bulletin 2007-36 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure informs taxpayers of their obligations under section 3402(q) pertaining to withholding and information reporting applicable to certain amounts paid to winners of poker tournaments. It further sets forth procedures to be used to comply with the relevant requirements of the Internal Revenue Code and Treasury Regulations thereunder.

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▸Contents — Internal Revenue Bulletin 2007-36
Internal Revenue Bulletin 2007-36

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