26 CFR Part 35a - PART 35a—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983

CFR

§ 35a.3406-2 Imposition of backup withholding for notified payee underreporting of reportable interest or dividend payments.

Authority:

26 U.S.C. 7805; § 35a.3406-2 also issued under 26 U.S.C. 3406(c)(3)(D) and 3406(i).