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Introduction

SECTION 6. DRAFTING

Internal Revenue Bulletin 2008-21 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is John H. Seibert of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure, contact Mr. Seibert at (202) 622–0171 (not a toll-free call).

26 CFR 1.1445–2: Situations in which withholding is not required under section 1445(a). (Also: §§ 897; 1445; 1.897–1; 1.897–2; 1.897–5T; 1.897–6T; 1.1445–5.)

Rev. Proc. 2008–27

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