This is the table of contents of Internal Revenue Bulletin IRB 2020-44. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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These final regulations provide guidance for employers concerning income tax withholding from employees’ wages. These final regulations concern the amount of Federal income tax employers withhold from employees’ wages, implement changes in the Internal Revenue Code made by the Tax Cuts and Jobs Act, and reflect the redesigned withholding allowance certificate (Form W-4) and related IRS publications. These final regulations affect employers that pay wages subject to Federal income tax withholding and employees who receive wages subject to Federal income tax withholding.
126 CFR 31: Employment Taxes and Collection of Income.
These final regulations provide additional guidance regarding the base erosion and anti-abuse tax imposed on certain large corporate taxpayers with respect to certain payments made to foreign related parties. The final regulations affect corporations with substantial gross receipts that make payments to foreign related parties.
26 CFR 1.59A-1-1.59A-10
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