Title 26

PART 35a

Part 35a - Temporary Employment Tax Regulations Under The Interest And Dividend Tax Compliance Act Of 1983

PART 35a - TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983 Authority:26 U.S.C. 7805; § 35a.3406-2 also issued under 26 U.S.C. 3406(c)(3)(D) and 3406(i).

• Authority: 26 U.S.C. 7805; § 35a.3406-2 also issued under 26 U.S.C. 3406(c)(3)(D) and 3406(i).

26:17.0.1.1.6.0.15.1

SECTION 35a.3406-2

35a.3406-2 Imposition of backup withholding for notified payee underreporting of reportable interest or dividend payments.

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