Treasury Regulations (26 C.F.R.)
26 CFR § 31.3406(i)-1
Effective date.
Official textecfr.govlast amended
Sections 31.3406-0 through 31.3406(i)-1 (except §§ 31.3406(d)-5 and 31.3406(g)-1(c) and except for international transactions) are effective after December 31, 1996, and, optionally, for reportable payments made and transactions occurring on or after December 21, 1995. For the effective date of § 31.3406(d)-5, see § 31.3406(d)-5(i). Section 31.3406(g)-1(c) is effective before January 1, 1997. See §§ 35a.9999-0T through 35a.9999-5 of this chapter for rules that apply to international transactions after December 31, 1996.
[T.D. 8637, 60 FR 66133, Dec. 21, 1995]
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In this part (40 sections)
- 31.3406(b)(3)-1 · Reportable payments of rents, commissions,…
- 31.3406(b)(3)-2 · Reportable barter exchanges and gross proceeds of…
- 31.3406(b)(3)-3 · Reportable payments by certain fishing boat operators.
- 31.3406(b)(3)-4 · Reportable payments of royalties.
- 31.3406(b)(3)-5 · Reportable payments of payment card and third party…
- 31.3406(b)(4)-1 · Exemption for certain minimal payments.
- 31.3406(c)-1 · Notified payee underreporting of reportable interest or…
- 31.3406(d)-1 · Manner required for furnishing a taxpayer identification…
- 31.3406(d)-2 · Payee certification failure.
- 31.3406(d)-3 · Special 30-day rules for certain reportable payments.
- 31.3406(d)-4 · Special rules for readily tradable instruments acquired…
- 31.3406(d)-5 · Backup withholding when the Service or a broker notifies…
- 31.3406(e)-1 · Period during which backup withholding is required.
- 31.3406(f)-1 · Confidentiality of information.
- 31.3406(g)-1 · Exception for payments to certain payees and certain…
- 31.3406(g)-2 · Exception for reportable payment for which withholding…
- 31.3406(g)-3 · Exemption while payee is waiting for a taxpayer…
- 31.3406(h)-1 · Definitions.
- 31.3406(h)-2 · Special rules.
- 31.3406(h)-3 · Certificates.
- 31.3406(i)-1 · Effective date.
- 31.3406(j)-1 · Taxpayer Identification Number (TIN) matching program.
- 31.3501(a)-1T · Question and answer relating to the time employers must…
- 31.3502-1 · Nondeductibility of taxes in computing taxable income.
- 31.3503-1 · Tax under chapter 21 or 22 paid under wrong chapter.
- 31.3504-1 · Designation of agent by application.
- 31.3504-2 · Designation of payor to perform acts of an employer.
- 31.3505-1 · Liability of third parties paying or providing for wages.
- 31.3506-1 · Companion sitting placement services.
- 31.3507-1 · Advance payments of earned income credit.
- 31.3507-2 · Earned income credit advance payment certificates.
- 31.3511-1 · Certified professional employer organization.
- 31.6001-1 · Records in general.
- 31.6001-2 · Additional records under Federal Insurance Contributions…
- 31.6001-3 · Additional records under Railroad Retirement Tax Act.
- 31.6001-4 · Additional records under Federal Unemployment Tax Act.
- 31.6001-5 · Additional records in connection with collection of income…
- 31.6001-6 · Notice by district director requiring returns, statements,…
- 31.6011-4 · Requirement of statement disclosing participation in…
- 31.6011(a)-1 · Returns under Federal Insurance Contributions Act.