Tax withholding reform: declaration by contractors with limited goods carriages alters withholding treatment on contractor payments. An amendment conditions the substituted withholding wording on a contractor owning ten or fewer goods carriages during the previous year and furnishing a declaration to that effect, thereby tying altered withholding treatment to an ownership threshold and the contractor's declaration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax withholding reform: declaration by contractors with limited goods carriages alters withholding treatment on contractor payments.
An amendment conditions the substituted withholding wording on a contractor owning ten or fewer goods carriages during the previous year and furnishing a declaration to that effect, thereby tying altered withholding treatment to an ownership threshold and the contractor's declaration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.