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FR
Regulatory Information
2003_register
executive
2016-03-08
article
Information Reporting and Backup Withholding for Payment Card Transactions
Proposed Rules
D09002ee1bdec99e7
D09002ee1bdec9a81
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
In the Rules and Regulation section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the IRS Taxpayer Identification Number (TIN) Matching Program. The text of the temporary regulations published in the Rules and Regulations section of this issue of the Federal Register serves as the text of this portion of the proposed regulations. This document also contains proposed regulations relating to the information reporting requirements, information reporting penalties, and backup withholding requirements for payment card transactions. These regulations affect payors (and their authorized agents) and payees of certain reportable payments and provide guidance necessary to comply with the law. This document also provides notice of a public hearing on these proposed regulations.
68 FR 4970
https://www.govinfo.gov/app/details/FR-2003-01-31/03-2208
03-2208
fr31ja03-39
RIN 1545-BA17
4830-01-U
REG-116641-01
https://www.govinfo.gov/app/details/FR-2003-01-31/03-2208
https://www.govinfo.gov/content/pkg/FR-2003-01-31/html/03-2208.htm
https://www.govinfo.gov/content/pkg/FR-2003-01-31/pdf/03-2208.pdf
Estate Taxes
Excise Taxes
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Employment Taxes
Income Taxes
Penalties
Pensions
Railroad Retirement
Reporting and Recordkeeping Requirements
Social Security
Unemployment Compensation
5 p.
4970
4974
68 FR 4970
Code of Federal Regulations
Title 26 Part 301
26 CFR Part 301
Code of Federal Regulations
Title 26 Part 31
26 CFR Part 31
Regulation Identification Number 1545-BA17
RIN 1545-BA17
Information Reporting and Backup Withholding for Payment Card Transactions; Federal Register Vol. 68, Issue
PRORULE
03-2208
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2003-05-01
2003-05-21
REG-116641-01
4830-01-U
03-2208
Notice of proposed rulemaking; notice of proposed rulemaking by cross-reference to temporary regulations; and notice of public hearing.
In the Rules and Regulation section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the IRS Taxpayer Identification Number (TIN) Matching Program. The text of the temporary regulations published in the Rules and Regulations section of this issue of the Federal Register serves as the text of this portion of the proposed regulations. This document also contains proposed regulations relating to the information reporting requirements, information reporting penalties, and backup withholding requirements for payment card transactions. These regulations affect payors (and their authorized agents) and payees of certain reportable payments and provide guidance necessary to comply with the law. This document also provides notice of a public hearing on these proposed regulations.
Written or electronic comments must be received by May 1, 2003. Outlines of topics to be discussed at the public hearing scheduled for May 21, 2003, must be received by April 30, 2003.
Concerning the regulations, Donna Welch, (202) 622-4910; concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Sonya Cruse, (202) 622-7180 (not toll-free numbers).
Estate Taxes
Excise Taxes
Gift Taxes
Employment Taxes
Income Taxes
Penalties
Pensions
Railroad Retirement
Reporting and Recordkeeping Requirements
Social Security
Unemployment Compensation
Employment taxes and collection of income taxes at source and procedure and administration:
Payment card transactions; information reporting and backup withholding; cross-reference to Taxpayer Identification Number Matching Program rule,
www.irs.gov/regs
Federal Register
Vol. 68, no. 21
Office of the Federal Register, National Archives and Records Administration
2003-01-31
continuing
daily
deposited
born digital
320 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2003-01-31
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0042-1219
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https://www.govinfo.gov/app/details/FR-2003-01-31
https://www.govinfo.gov/content/pkg/FR-2003-01-31/pdf/FR-2003-01-31.pdf
https://www.govinfo.gov/content/pkg/FR-2003-01-31/xml/FR-2003-01-31.xml
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4889
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DGPO
2016-03-08
2023-05-04
FR-2003-01-31
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FR
FR-2003-01-31
68
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