irc 1473 - EAS

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  1. I.R.C. § 1473 (1) (A) (i) — any payment of interest (including any original issue discount), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, and other fixed or determinable annual or periodical gains, profits, and income, if such payment is from sources within the United States, and
    irc.bloombergtax.com/public/uscode/doc/irc/section_1473
    irc.bloombergtax.com/public/uscode/doc/irc/section_1473
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    What does section 1473 of the IRS mean?
    §1.1473-1 Section 1473 definitions (a) Definition of withholdable payment --(1) In general Except as otherwise provided in this paragraph (a), the term withholdable payment means— (i) Any payment of U.S. source FDAP income (as defined in paragraph (a)(2) of this section); and
    www.irs.gov/pub/newsroom/reg-121647-10.pdf
    What is the difference between IRC 1461 and 1463?
    IRC 1461 - sets forth a withholding agent’s liability for under-withheld tax. IRC 1463 - allows for the application of interest and penalties to cases in which the payee paid the underlying tax that was required to have been withheld.
    What does section 1473 of the FDAP mean?
    § 1.1473-1 Section 1473 definitions. (1) In general. Except as otherwise provided in this paragraph (a) and § 1.1471-2 (b) (regarding grandfathered obligations), the term withholdable payment means - (i) Any payment of U.S. source FDAP income (as defined in paragraph (a) (2) of this section); and
    www.law.cornell.edu/cfr/text/26/1.1473-1
  3. https://www.law.cornell.edu/uscode/text/26/1473

    Web(A) any corporation the stock of which is regularly traded on an established securities market, (B) any corporation which is a member of the same expanded affiliated group (as …

  4. https://irc.bloombergtax.com/public/uscode/doc/irc/section_1473

    WebI.R.C. § 1473 (3) (B) —. any corporation which is a member of the same expanded affiliated group (as defined in section 1471 (e) (2) without regard to the last sentence thereof) as a …

  5. https://www.law.cornell.edu/cfr/text/26/1.1473-1

    WebElectronic Code of Federal Regulations (e-CFR) Title 26 - Internal Revenue CHAPTER I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY SUBCHAPTER …

  6. https://irc.bloombergtax.com/public/uscode/doc/irc/section_1471

    WebI.R.C. § 1471 (a) In General — In the case of any withholdable payment to a foreign financial institution which does not meet the requirements of subsection (b), the withholding agent …

  7. https://www.irs.gov/irm/part4/irm_04-010-021

    WebIRC 1463 - allows for the application of interest and penalties to cases in which the payee paid the underlying tax that was required to have been withheld. IRC 871(a) and IRC 881 …

  8. https://www.irs.gov/pub/newsroom/reg-121647-10.pdf

    WebIRS tax forms

  9. https://www.ilrc.org/sites/default/files/resources/2020.09_ilrc_section_1473.7.pdf

    WebWHAT IS § 1473.7? California Penal Code § 1473.7 allows you to vacate an old California conviction or sentence. § 1473.7 became part of the California law in 2017 and may be …

  10. https://www.federalregister.gov/documents/2018/12/...

    WebDec 18, 2018 · Section 1473(1) states that, except as otherwise provided by the Secretary, the term “withholdable payment” means: (i) Any payment of interest (including any …

  11. https://www.taxpayeradvocate.irs.gov/wp-content/...

    WebIRC §§ 1471-1474; 6038D). “U.S. taxpayer” is not a specifically defined term within the IRC. But, for purposes of this analysis, it roughly equates to the term “specified United States …

  12. https://www.huberwood.com/uploads/documents/...

    WebCode Recognition for Zip System Wall Sheathing



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