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EMPLOYMENT TAX

Internal Revenue Bulletin 2013-50 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9646, page 630. REG–146620–13, page 674. Temporary and proposed regulations under section 3402(p)(3) relating to voluntary withholding agreements allow the Secretary to issue guidance in the Internal Revenue Bulletin to describe payments for which the Secretary finds that income tax withholding under a voluntary withholding agreement would be appropriate. The proposed regulations also clarify that existing regulations under section 3402(p) apply to voluntary withholding agreements

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