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federal_register: 2012-9886

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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
2012-9886 Withholding on Payments by Government Entities to Persons Providing Property or Services Proposed Rule This document withdraws a notice of proposed rulemaking relating to withholding by government entities on payments to persons providing property or services. The proposed regulations are withdrawn because Public Law 112-56, "The 3% Withholding Repeal and Job Creation Act," repealed the provision of the Internal Revenue Code underlying the proposed rules. The guidance affects government entities that would have been required to withhold and report tax from payments to persons providing property or services and also affects the persons receiving payments for property or services from these government entities. 2012-04-25 2012 4 https://www.federalregister.gov/documents/2012/04/25/2012-9886/withholding-on-payments-by-government-entities-to-persons-providing-property-or-services https://www.govinfo.gov/content/pkg/FR-2012-04-25/pdf/2012-9886.pdf Treasury Department; Internal Revenue Service 497,254 This document withdraws a notice of proposed rulemaking relating to withholding by government entities on payments to persons providing property or services. The proposed regulations are withdrawn because Public Law 112-56, "The 3% Withholding Repeal...  

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