4/8/2024 0 Comments Irc 1445![]() The Internal Revenue Service will act upon an application for a withholding certificate not later than the 90th day after it is received. Either a transferee or transferor may apply for a withholding certificate. ![]() A withholding certificate that is obtained after a transfer has been made may authorize a normal refund or an early refund pursuant to paragraph (g) of this section. ![]() A withholding certificate that is obtained prior to a transfer notifies the transferee that no withholding is required. tax (see paragraph (d) of this section), or where an agreement for the payment of tax is entered into with the Service (see paragraph (e) of this section). A withholding certificate may be issued by the Service in cases where reduced withholding is appropriate (see paragraph (c) of this section), where the transferor is exempt from U.S. ![]() Withholding under section 1445(a) may be reduced or eliminated pursuant to a withholding certificate issued by the Internal Revenue Service in accordance with the rules of this section. ![]()
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