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Get 26 Cfr Parts 1 31 35a 301 502 503 509 513 514 516 517 520 521 And 602 Form

Ds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Part 35a and of Certain Regulations Under Income Tax Treaties A G E N C Y: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations. S U M M A RY: This document contains final regulations relating to the withholding of income tax under sections 1441, 1442, and 1443 on certain U.S. source income paid to foreign persons, the related tax deposit and report.

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