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In simple terms, what is a quick definition of a payment?
Do payments and withholding impact each other?
One of the requirements to backup withhold is where a U.S. person has not provided a TIN in the manner required. What does this mean?
Which of the following processes may require a payor to begin backup withholding?
Generally, payors and withholding agents must deposit all withheld taxes under chapters 3 and 4 by electronic funds transfer. How do they do this?