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Federal Register: final rule

Backup Withholding on Third Party Network Transactions

Federal Register published "Backup Withholding on Third Party Network Transactions" on 2026-08-10. First seen on Kresmion 2026-10-26 18:24 UTC.

As of . Source: www.federalregister.gov. Method and limitations.

The record

Publisher
Federal Register
Agency
Treasury Department; Internal Revenue Service
Source
Federal Register
Kind
Federal Register: final rule
Jurisdiction
United States
Topics
Other
Importance
Notable, the middle of three tiers Kresmion sets by fixed rules from the source's own fields
Published (source time)
2026-08-10 (the source gives a date only)
First seen on Kresmion
2026-10-26 18:24 UTC

The original

Open the original on www.federalregister.gov

Source: Federal Register (federalregister.gov). U.S. government work, public domain.

The publisher's summary

This document contains final regulations governing backup withholding on reportable payments with respect to third party network transactions. The final regulations reflect recent changes to the statutory law that affect the backup withholding requirements for third party settlement organizations who make payments in settlement of third party network transactions.

The publisher's words, as published.

Federal Register document

Document number
2026-16269
Document type
Rule
Status
Published

Cite this data

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Upstream: Federal Register

Kresmion, "Backup Withholding on Third Party Network Transactions", data as of 2026-08-10, https://kresmion.com/record/1072. Upstream data: Federal Register.

Link to this data (HTML):

<a href="https://kresmion.com/record/1072">Backup Withholding on Third Party Network Transactions (Kresmion)</a>