federal_register: 2011-10758

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2011-10758 Withholding on Payments by Government Entities to Persons Providing Property or Services Proposed Rule This document contains proposed regulations relating to withholding by government entities on payments to persons providing property or services. The proposed regulations reflect changes in the law made by the Tax Increase Prevention and Reconciliation Act of 2005 that require Federal, State, and local government entities to withhold income tax when making payments to persons providing property or services. These proposed regulations would change the provisions related to the effective date of the final regulations concerning these withholding requirements that are being issued concurrently with these proposed regulations. The guidance affects government entities that are required to withhold from payments to persons providing property or services and persons receiving the payments. 2011-05-09 2011 5 https://www.federalregister.gov/documents/2011/05/09/2011-10758/withholding-on-payments-by-government-entities-to-persons-providing-property-or-services https://www.govinfo.gov/content/pkg/FR-2011-05-09/pdf/2011-10758.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations relating to withholding by government entities on payments to persons providing property or services. The proposed regulations reflect changes in the law made by the Tax Increase Prevention and Reconciliation... 1545-BJ98

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