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Form990Return of Organization Exempt From Income Tax OMB No. 154500472017Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) department of the Treasury
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26 cfr1508-3 pertains to the regulations governing certain receipts of interest, dividends, and patronage dividends by foreign persons.
Entities that receive interest, dividends, or patronage dividends from sources within the United States and are subject to withholding tax are required to file 26 cfr1508-3.
To fill out 26 cfr1508-3, entities need to report specific information related to the interest, dividends, or patronage dividends received from U.S. sources.
The purpose of 26 cfr1508-3 is to ensure proper reporting and withholding of taxes on certain types of income received by foreign persons from U.S. sources.
Entities must report details such as the amount of interest, dividends, or patronage dividends received, the withholding tax amount, and any relevant tax treaty benefits claimed.
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