Source of Income From Qualified Fails Charges

tax-irs · IRS · Rule · Published 2012-02-21 · Effective 2012-02-21 · 77 FR 9846

Document

Document number: 2012-3909
Federal Register citation: 77 FR 9846
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2012-02-21
Effective date: 2012-02-21
Treasury docket: TD 9579

Abstract

This document contains final regulations that prescribe the source of income received on a qualified fails charge under section 863 of the Internal Revenue Code (Code). The regulations finalize proposed regulations and withdraw temporary regulations published on December 8, 2010, and affect persons that pay or are entitled to receive qualified fails charges, including withholding agents.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown