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IRC section 3406(a)(1): backup withholding when a payee gives no taxpayer number, United States (federal)

1 record was read from this source, dated 18 Oct 2026.

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Last checked 18 Oct 2026

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Records read from this source
Record	Kind	As stated	Dated
IRC section 3406(a)(1): backup withholding when a payee gives no taxpayer number (26 U.S.C. 3406(a)(1))	Law or ruling	Backup withholding is the separate US rule for payees who give no taxpayer number. A…	18 Oct 2026