Bulletin No. 2012-22 May 29, 2012
Internal Revenue Bulletin 2012-22 · 2026-10-03 edition · updated 2026-10-04 · United States
ADMINISTRATIVE
T.D. 9586, page 960. Final regulations remove the regulations under section 3402(t) of the Code, which related to 3% withholding by government entities on payments for property or services, and make conforming amendments to other regulations. The 3% Withholding Repeal and Job Creation Act, Public Law 112–56, repealed section 3402(t) before section 3402(t) became effective.
Announcement 2012–23, page 967. This announcement withdraws a notice of proposed rulemaking (REG–151687–10, 2011–23 I.R.B. 867) under section 3402(t) of the Code because the 3% Withholding Repeal and Job Creation Act, Public Law 112–56, repealed section 3402(t).
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