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Internal Revenue Bulletin:  2009-48 

November 30, 2009 


Table of Contents

Notice 2009-91 Notice 2009-91

This notice modifies the rules in Notice 2005-76, 2005-2 C.B. 947, for determining the amount of income tax employers must withhold under section 3402 from wages paid on or after January 1, 2010, for services performed by nonresident alien employees within the United States. Notice 2005-76 modified.

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