Publication 1212 |
2001 Tax Year |
Important Change
Decrease in backup withholding rate.
For payments after August 6, 2001, that are subject to backup withholding, the rate at which tax must be withheld decreased from 31% to 30.5%. For
payments made in 2002, the backup withholding rate has further decreased to 30%. See Backup Withholding under Information for Brokers
and Other Middlemen.
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