All regulations
Rulemaking
IRS
RIN 1545-BR80
Open for Comments
IRS-2026-0034
Backup Withholding on Third Party Network Transactions (REG-112829-25)
CC:PA:B02
Documents
1
Comments
8
Description
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.
Key Dates
Comment Period OpensJan 9, 2026
Comment Period ClosesMar 11, 2026
Documents
| Type | Title | Status |
|---|---|---|
Proposed Rule | FR Doc: 2026-00254 |
Comment Statistics
Total Comments
8
Keywords
password
Data from Regulations.gov