CFR 26-31.3402(p)-1T-2013
国内税收. 第31部分:就业税和所得税的源头征收. 第31.3402(p)-1T节:自愿代扣协议(暂时条例).

Internal revenue. Part31:Employment taxes and collection of income tax at source. Section31.3402(p)-1T:Voluntary withholding agreements (temporary).

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标准号

CFR 26-31.3402(p)-1T-2013

发布

2013年

发布单位

US-CFR-file

 

 

适用范围

(a)–(b) [Reserved] For further guidance, see § 31.3402(p)–1(a) and (b). (c) Other payments. The Secretary may issue guidance by publication in the Internal Revenue Bulletin (IRB)(which will be available at www.IRS.gov) describing other payments for which withholding under a voluntary withholding agreement would be appropriate and authorizing payors to agree to withhold income tax on such payments if requested by the payee. Requirements regarding the form and duration of voluntary withholding agreements authorized by this paragraph (c) will be provided in the IRB guidance issued regarding specific types of payments.

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