Internal Revenue Bulletin:  2009-4 

January 26, 2009 

EMPLOYMENT TAX


Table of Contents

REG-158747-06 REG-158747-06

Proposed regulations under section 3402(t) of the Code have been issued relating to withholding. The regulations reflect changes in the law made by the Tax Increase Prevention and Reconciliation Act of 2005 that require federal, state, and local government entities to withhold income tax when making payments to persons providing property or services.


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