[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.3406(i)-1]

[Page 303]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
              Subpart E_Collection of Income Tax at Source
 
Sec. 31.3406(i)-1  Effective date.

    Sections 31.3406-0 through 31.3406(i)-1 (except Sec. Sec. 
31.3406(d)-5 and 31.3406(g)-1(c) and except for international 
transactions) are effective after December 31, 1996, and, optionally, 
for reportable payments made and transactions occurring on or after 
December 21, 1995. For the effective date of Sec. 31.3406(d)-5, see 
Sec. 31.3406(d)-5(i). Section 31.3406(g)-1(c) is effective before 
January 1, 1997. See Sec. Sec. 35a.9999-0T through 35a.9999-5 of this 
chapter for rules that apply to international transactions after 
December 31, 1996.

[T.D. 8637, 60 FR 66133, Dec. 21, 1995]