Internal Revenue Bulletin:  2012-22 

May 29, 2012 

ADMINISTRATIVE


T.D. 9586 T.D. 9586

Final regulations remove the regulations under section 3402(t) of the Code, which related to 3% withholding by government entities on payments for property or services, and make conforming amendments to other regulations. The 3% Withholding Repeal and Job Creation Act, Public Law 112-56, repealed section 3402(t) before section 3402(t) became effective.

Announcement 2012-23 Announcement 2012-23

This announcement withdraws a notice of proposed rulemaking (REG-151687-10, 2011-23 I.R.B. 867) under section 3402(t) of the Code because the 3% Withholding Repeal and Job Creation Act, Public Law 112-56, repealed section 3402(t).


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