8 results for "1474"

Showing top 8 matches in Treasury Regulations.

§ 1.1474-1
Liability for withheld tax and withholding agent reporting.
§ 1.1474-2
Adjustments for overwithholding or underwithholding of tax.
§ 1.1474-3
Withheld tax as credit to beneficial owner of income.
§ 1.1474-4
Tax paid only once.
§ 1.1474-5
Refunds or credits.
§ 1.1474-6
Coordination of chapter 4 with other withholding provisions.
§ 1.1474-7
Confidentiality of information.
§ 301.1474-1
Required use of electronic form for financial institutions filing Form 1042, Form 1042-S, or Form 8966.