This document contains final regulations with respect to the withholding from, and the information reporting on, certain payments of gambling winnings from horse races, dog races, and jai alai and on certain other payments of gambling winnings. The final regulations affect both payers and payees of the gambling winnings.
Document
Withholding on Payments of Certain Gambling Winnings
This document contains final regulations with respect to the withholding from, and the information reporting on, certain payments of gambling winnings from horse races, dog race...
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82 FR 44925
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“Withholding on Payments of Certain Gambling Winnings,” thefederalregister.org (September 27, 2017), https://thefederalregister.org/documents/2017-20720/withholding-on-payments-of-certain-gambling-winnings.