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

Withholding of Tax on Certain U. S. Source Income Paid to Foreign Persons - Information Reporting and Backup Withholding on Payments (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Withholding of Tax on Certain U. S. Source Income Paid to Foreign Persons - Information Reporting and Backup Withholding on Payments (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains corrections to final and temporary regulations (TD 9658), which were published in the Federal Register on Thursday, March 6, 2014 (79 FR 12726). The regulations relate to the 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 book contains: - The complete text of the Withholding of Tax on Certain U. S. Source Income Paid to Foreign Persons - Information Reporting and Backup Withholding on Payments (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section