26 CFR Part 35a
PART 35a—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983
- PART 35a—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter C—Employment Taxes and Collection of Income Tax at Source
- § 35a.3406-2 Imposition of backup withholding for notified payee underreporting of reportable interest or dividend payments.
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