Taxpayer Identification Number (TIN) Matching Program
other · IRS · Rule · Published 1997-06-18 · Effective 1997-06-18 · 62 FR 33008
Document
Document number
97-15914
Federal Register citation
62 FR 33008
CFR reference
26 CFR 31
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
1997-06-18
Effective date
1997-06-18
Treasury docket
TD 8721
Abstract
This document contains final regulations on the establishment of Taxpayer Identification Number (TIN) matching programs and removes the temporary regulations on the establishment of a TIN matching program. These regulations reflect changes to the law made by the Interest and Dividend Tax Compliance Act of 1983. They affect payors, brokers, and payees of certain reportable payments and provide guidance necessary to comply with the law.