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Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library

Regulations Regarding Withholding of Tax on Certain U. S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Regulations Regarding Withholding of Tax on Certain U. S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final and temporary regulations regarding withholding of tax on certain U. S. source income paid to foreign persons, information reporting and backup withholding with respect to payments made to certain U. S. persons, and portfolio interest paid to nonresident alien individuals and foreign corporations. This document finalizes (with minor changes) certain proposed regulations under chapters 3 and 61 and sections 871, 3406, and 6402 of the Internal Revenue Code of 1986 (Code), and withdraws corresponding temporary regulations. This document also includes temporary regulations providing additional rules under chapter 3 of the Code. The text of the temporary regulations also serves as the text of the proposed regulations set forth in a notice of proposed rulemaking published in the Proposed Rules section of this issue of the Federal Register. The temporary regulations affect persons making payments of U. S. source income to foreign persons. This book contains: - The complete text of the Regulations Regarding Withholding of Tax on Certain U. S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section