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Introduction

SECTION 11. TIMING OF THE

Internal Revenue Bulletin 2018-16 · 2026-10-03 edition · updated 2026-10-04 · United States

WITHHOLDING REQUIREMENT OF SECTION 1446(f)(4)

The Treasury Department and the IRS intend to issue regulations providing that the withholding requirements in section 1446(f)(4) will not apply until regulations or other guidance have been issued under that section.

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▸Contents — Internal Revenue Bulletin 2018-16

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