Treasury Department Proposed Rule

2019-11292: Withholding on Certain Distributions Under Section 3405(a) and (b)

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Summary

This document contains a proposed regulation regarding withholding on certain periodic and nonperiodic distributions under section 3405, other than eligible rollover distributions. This regulation would affect payors and payees of these distributions.

The agency’s own summary, as published.

What this changes

Amends 1 part of the Code of Federal Regulations — the standing rules this notice rewrites.

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