33 results for "3406"

§ 31.3406-0

Outline of the backup withholding regulations.

§ 31.3406(a)-1

Backup withholding requirement on reportable payments.

§ 31.3406(a)-2

Definition of payors obligated to backup withhold.

§ 31.3406(a)-3

Scope and extent of accounts subject to backup withholding.

§ 31.3406(a)-4

Time when payments are considered to be paid and subject to backup withholding.

§ 31.3406(b)(2)-1

Reportable interest payment.

§ 31.3406(b)(2)-2

Original issue discount.

§ 31.3406(b)(2)-3

Window transactions.

§ 31.3406(b)(2)-4

Reportable dividend payment.

§ 31.3406(b)(2)-5

Reportable patronage dividend payment.

§ 31.3406(b)(3)-1

Reportable payments of rents, commissions, nonemployee compensation, etc.

§ 31.3406(b)(3)-2

Reportable barter exchanges and gross proceeds of sales of securities, commodities, or digital assets by brokers.

§ 31.3406(b)(3)-3

Reportable payments by certain fishing boat operators.

§ 31.3406(b)(3)-4

Reportable payments of royalties.

§ 31.3406(b)(3)-5

Reportable payments of payment card and third party network transactions.

§ 31.3406(b)(4)-1

Exemption for certain minimal payments.

§ 31.3406(c)-1

Notified payee underreporting of reportable interest or dividend payments.

§ 31.3406(d)-1

Manner required for furnishing a taxpayer identification number.

§ 31.3406(d)-2

Payee certification failure.

§ 31.3406(d)-3

Special 30-day rules for certain reportable payments.

§ 31.3406(d)-4

Special rules for readily tradable instruments acquired through a broker.

§ 31.3406(d)-5

Backup withholding when the Service or a broker notifies the payor to withhold because the payee's taxpayer identification number is incorrect.

§ 31.3406(e)-1

Period during which backup withholding is required.

§ 31.3406(f)-1

Confidentiality of information.

§ 31.3406(g)-1

Exception for payments to certain payees and certain other payments.

§ 31.3406(g)-2

Exception for reportable payment for which withholding is otherwise required.

§ 31.3406(g)-3

Exemption while payee is waiting for a taxpayer identification number.

§ 31.3406(h)-1

Definitions.

§ 31.3406(h)-2

Special rules.

§ 31.3406(h)-3

Certificates.

§ 31.3406(i)-1

Effective date.

§ 31.3406(j)-1

Taxpayer Identification Number (TIN) matching program.

§ 35a.3406-2

Imposition of backup withholding for notified payee underreporting of reportable interest or dividend payments.