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Internal Revenue Bulletin:  2014-40 

September 29, 2014 

EMPLOYMENT TAX


Table of Contents

TD 9692T.D. 9692

Final regulations under section 3402(p)(3) relating to voluntary withholding agreements allow the Secretary to issue guidance in the Internal Revenue Bulletin to describe payments for which the Secretary finds that income tax withholding under a voluntary withholding agreement would be appropriate.


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