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

Proposed regulation, not in force. REG-123841-16, 81 FR 96406, published 2016-12-30 <https://www.federalregister.gov/documents/2016/12/30/2016-31579/withholding-on-payments-of-certain-gambling-winnings>. Interprets 26 U.S.C. § 3406.

Par. 3. Section 31.3406-0 is amended by adding an entry for paragraph (h) to § 31.3406(g)-2 to read as follows:

* * * * *