federal_register: 2014-22036

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2014-22036 Authority for Voluntary Withholding on Other Payments Rule This document contains final regulations under section 3402(p) of the Internal Revenue Code (Code) relating to voluntary withholding agreements. The final 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 regulations affect persons making and persons receiving payments for which the IRS issues subsequent guidance authorizing the parties to enter into voluntary withholding agreements. 2014-09-16 2014 9 https://www.federalregister.gov/documents/2014/09/16/2014-22036/authority-for-voluntary-withholding-on-other-payments https://www.govinfo.gov/content/pkg/FR-2014-09-16/pdf/2014-22036.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under section 3402(p) of the Internal Revenue Code (Code) relating to voluntary withholding agreements. The final regulations allow the Secretary to issue guidance in the Internal Revenue Bulletin to describe...  

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