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Regulatory Information
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2016-12-30
article
Withholding on Payments of Certain Gambling Winnings
Proposed Rules
D09002ee1bdbfd943
D09002ee1bdbfd9b0
United States
Department of Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains proposed regulations under section 3402(q) with respect to withholding on certain payments of gambling winnings from horse races, dog races, and jai alai and on certain other payments of gambling winnings. The proposed regulations affect both payers and payees of the gambling winnings subject to withholding under section 3402(q).
81 FR 96406
https://www.govinfo.gov/app/details/FR-2016-12-30/2016-31579
2016-31579
fr30de16-20
RIN 1545-BN58
4830-01-P
REG-123841-16
https://www.govinfo.gov/app/details/FR-2016-12-30/2016-31579
https://www.govinfo.gov/content/pkg/FR-2016-12-30/html/2016-31579.htm
https://www.govinfo.gov/content/pkg/FR-2016-12-30/pdf/2016-31579.pdf
Employment Taxes and Collection of Income Tax at Source
8 p.
96406
96413
81 FR 96406
Code of Federal Regulations
Title 26 Part 31
26 CFR Part 31
Regulation Identification Number 1545-BN58
RIN 1545-BN58
Withholding on Payments of Certain Gambling Winnings; Federal Register Vol. 81, Issue
PRORULE
2016-31579
DEPARTMENT OF TREASURY
Internal Revenue Service
2017-03-30
REG-123841-16
4830-01-P
2016-31579
Notice of proposed rulemaking.
This document contains proposed regulations under section 3402(q) with respect to withholding on certain payments of gambling winnings from horse races, dog races, and jai alai and on certain other payments of gambling winnings. The proposed regulations affect both payers and payees of the gambling winnings subject to withholding under section 3402(q).
Written or electronic comments and requests for a public hearing must be received by March 30, 2017.
Concerning the proposed regulations, David Bergman, (202) 317-6845; concerning submissions of comments or to request a public hearing, Regina Johnson, (202) 317-6901 (not toll-free numbers).
Employment Taxes and Collection of Income Tax at Source
Withholding on Payments of Certain Gambling Winnings
,
http://www.irs.gov
http://www.regulations.gov
https://www.irs.gov/pub/irs-pdf/iw2g.pdf
www.regulations.gov
Federal Register
Vol. 81, no. 251
Office of the Federal Register, National Archives and Records Administration
2016-12-30
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791 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2016-12-30
P0b002ee19330568a
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr30de16
https://www.govinfo.gov/app/details/FR-2016-12-30
https://www.govinfo.gov/content/pkg/FR-2016-12-30/pdf/FR-2016-12-30.pdf
https://www.govinfo.gov/content/pkg/FR-2016-12-30/xml/FR-2016-12-30.xml
fdlp
96329
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DGPO
2016-12-30
2023-04-28
FR-2016-12-30
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FR
FR-2016-12-30
81
251