ADMINISTRATIVE
Internal Revenue Bulletin 2011-23 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 9524, page 843. Final regulations under section 3402(t) of the Code provide guidance on withholding and reporting requirements that apply to certain payments made by government entities to persons providing property or services.
REG–151687–10, page 867. Proposed regulations under section 3402(t) of the Code provide guidance on whether section 3402(t) withholding would apply to certain payments by government entities made on or after January 1, 2014, under existing contracts that are not materially modified.
Finding Lists begin on page ii.
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