Table of Contents

• T.D. 9507
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions and Summary of Comments
    • 1. Burden on Small Businesses
    • 2. Alternative Payment Methods
    • 3. Raising the De Minimis Amounts
    • 4. Security and Distrust of Electronic Payment Systems
    • 5. EFTPS Registration
    • 6. Foreign Taxpayers
    • 7. One-Day Rule
    • 8. Delay the January 1, 2011 Effective Date
    • 9. Business Days and Legal Holidays
    • 10. Other Differences from the Proposed Regulations
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
    • PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE SOURCE
    • PART 40—EXCISE TAX PROCEDURAL REGULATIONS
    • PART 301—PROCEDURE AND ADMINISTRATION
  • Drafting Information