# Prop. Treas. Reg. § 31.3406-0: Outline of the backup withholding regulations.

Proposed regulation, not in force. REG-246249-96, 65 FR 61292, published 2000-10-17 <https://www.federalregister.gov/documents/2000/10/17/00-26204/information-reporting-requirements-for-certain-payments-made-on-behalf-of-another-person-payments-to>. Interprets 26 U.S.C. § 3406.

Par. 10. Section 31.3406-0 is amended by: 1. Revising the entry for § 31.3406(a)-2, paragraph (b). 2. Adding an entry for § 31.3406(a)-2, paragraph (d). The revision and addition read as follows:

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