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This document contains proposed amendments to the regulations governing backup withholding. The proposed regulations reflect recent changes to the statutory law. These changes will affect third party settlement organizations who make payments in settlement of third party network transactions.
Published
Jan 9, 2026
Comments Close
Mar 10, 2026
Citation
91 FR 934
Agencies
2
Full text not available in our database.
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REG-112829-25
1545-BR80
26 CFR 31