Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.
INCOME TAX
T.D. 8734(PDF, 960K)
Final regulations relate to the withholding of income tax under sections 1441, 1442, and 1443 of the Code on certain U.S. source income paid to foreign persons, related tax deposit and reporting requirements, and related requirements governing collection, refunds, and credits of withheld amounts.
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