# Backup Withholding, Statement Mailing Requirements, and Due Diligence; Correction
> **Treasury** · Correction to final and temporary regulations. · Published 1996-03-20 · Effective 1995-12-21 · 61 FR 11307
## Document
- **Document number:** 96-6623
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 61 FR 11307
- **CFR reference:** 26 CFR 1
- **Publication date:** 1996-03-20
- **Effective date:** 1995-12-21
- **Treasury docket:** TD 8637
## Abstract

This document contains corrections to final and temporary regulations (TD 8637) which were published in the Federal Register Thursday, December 21, 1995 (60 FR 66105), providing final and temporary rules on backup withholding, statement mailing requirements, and due diligence.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/03/20/96-6623/backup-withholding-statement-mailing-requirements-and-due-diligence-correction)
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