Table of Contents

• REG-139255-08
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Proposed Effective/Applicability Dates:
    • Special Analyses
    • Comments and Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
    • PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
    • PART 301—PROCEDURE AND ADMINISTRATION
  • Drafting Information
• Announcement 2009-86