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Treasury Regulations · 26 CFR Part 35a

Part 35a. Temporary employment tax regulations under the interest and dividend tax compliance act of 1983

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 35a.3406-2 Imposition of backup withholding for notified payee underreporting of reportable interest or dividend payments.