IRS Updates Publication On Electronic Filing For Foreign Person's U.S. Source Income.
SEP. 18, 2006
Rev. Proc. 2006-34; 2006-2 C.B. 460
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor Rev. Proc. 2004-63, 2004-45 I.R.B. 795, see Doc 2004-21527 or
2004 TNT 216-6. - Code Sections
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2006-19426
- Tax Analysts Electronic Citation2006 TNT 180-13
Citations: Rev. Proc. 2006-34; 2006-2 C.B. 460
Superseded by Rev. Proc. 2008-44
Rev. Proc. 2006-34
The IRS has updated (Rev. Proc. 2006-34, 2006-38 I.R.B. 460) Publication 1187, providing specifications for filing Form 1042-S, "Foreign Person's U.S. Source Income Subject to Withholding," magnetically or electronically. Rev. Proc. 2006-34 supersedes Rev. Proc. 2004-63.
Editor's Note: The full text of this document is available from Tax Analysts as Doc 2006-19426; for assistance, e-mail Tax Analysts' Customer Service Department at cservice@tax.org or call (800) 955-2444.
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor Rev. Proc. 2004-63, 2004-45 I.R.B. 795, see Doc 2004-21527 or
2004 TNT 216-6. - Code Sections
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2006-19426
- Tax Analysts Electronic Citation2006 TNT 180-13
