This document contains proposed regulations under section 3402(q) with respect to withholding on certain payments of gambling winnings from horse races, dog races, and jai alai and on certain other payments of gambling winnings. The proposed regulations affect both payers and payees of the gambling winnings subject to withholding under section 3402(q).
Document
Withholding on Payments of Certain Gambling Winnings
This document contains proposed regulations under section 3402(q) with respect to withholding on certain payments of gambling winnings from horse races, dog races, and jai alai ...
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81 FR 96406
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“Withholding on Payments of Certain Gambling Winnings,” thefederalregister.org (December 30, 2016), https://thefederalregister.org/documents/2016-31579/withholding-on-payments-of-certain-gambling-winnings.