Code of Federal Regulations > Title 26 > Chapter I > Part 35a - PART 35a—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983

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Regulations last checked for updates: May 16, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

All TitlesTitle 26Chapter IPart 35a - PART 35a—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983

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

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

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