CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE (Parts 30–37) > PART 35a—TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE INTEREST AND DIVIDEND TAX COMPLIANCE ACT OF 1983 > 35a.3406-2—Imposition of backup withholding for notified payee underreporting of reportable interest or dividend payments.

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