Internal Revenue Bulletin: 2011-23
June 6, 2011
Final regulations under section 3402(t) of the Code provide guidance on withholding and reporting requirements that apply to certain payments made by government entities to persons providing property or services.
Proposed regulations under section 3402(t) of the Code provide guidance on whether section 3402(t) withholding would apply to certain payments by government entities made on or after January 1, 2014, under existing contracts that are not materially modified.
This notice provides interim guidance to third party settlement organizations (TPSOs) on backup withholding obligations under section 3406 of the Code and its accompanying regulations.
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