New
DPDP Act compliance check for companies
, core duties apply from 13 May 2027
Know more
Justis AI
Product
Solutions
Use cases
Resources
Pricing
Sign In
Book Now
US law
Federal (United States)
Regulations
Title 26 CFR — Internal Revenue
Chapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Part 35a — TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983
Federal (United States) · Regulations
Part 35a — TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983
1 section
1 section
26 C.F.R. § 35a.3406-2
Imposition of backup withholding for notified payee underreporting of reportable interest or dividend payments.
Part 35a — TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983 | Federal (United States) Regulations | Justis AI