Get the free 26 CFR31.3406(a)-1 - Backup withholding requirement onInstructions for Form 1099-B (...
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The Internal Revenue Code 3406(b) requires a form 1099 for payments to every person or organization other than a corporation for services performed in the course of trade or business. Further IRS
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26 CFR 1.313-4(c)(6) - backup refers to the regulation governing the reporting of certain information relevant for tax purposes.
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