federal_register: 2013-28526

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2013-28526 Authority for Voluntary Withholding on Other Payments Rule This document contains temporary regulations under the Internal Revenue Code (Code) relating to voluntary withholding agreements. The regulations allow the Secretary to issue guidance in the Internal Revenue Bulletin to describe payments for which the Secretary finds that income tax withholding under a voluntary withholding agreement would be appropriate. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register. These temporary regulations affect persons making and persons receiving payments for which the IRS issues subsequent guidance authorizing the parties to enter into voluntary withholding agreements. 2013-11-29 2013 11 https://www.federalregister.gov/documents/2013/11/29/2013-28526/authority-for-voluntary-withholding-on-other-payments https://www.govinfo.gov/content/pkg/FR-2013-11-29/pdf/2013-28526.pdf Treasury Department; Internal Revenue Service 497,254 This document contains temporary regulations under the Internal Revenue Code (Code) relating to voluntary withholding agreements. The regulations allow the Secretary to issue guidance in the Internal Revenue Bulletin to describe payments for which the...  

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