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Proposed Rule

Backup Withholding on Third Party Network Transactions

Document Details

Document Number2026-00254
TypeProposed Rule
PublishedJan 9, 2026
Effective Date-
RIN1545-BR80
Docket IDREG-112829-25
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Agencies & CFR References

Agency Hierarchy:
Treasury Department→Internal Revenue Service
CFR References:
26 CFR 31

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