{"description":"Documents associated with RIN 1545-BR80 - ","count":2,"total_pages":1,"results":[{"title":"Backup Withholding on Third Party Network Transactions","type":"Rule","abstract":"This document contains final regulations governing backup withholding on reportable payments with respect to third party network transactions. The final regulations reflect recent changes to the statutory law that affect the backup withholding requirements for third party settlement organizations who make payments in settlement of third party network transactions.","document_number":"2026-16269","html_url":"https://www.federalregister.gov/documents/2026/08/10/2026-16269/backup-withholding-on-third-party-network-transactions","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-08-10/pdf/2026-16269.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-16269.pdf?1786106716","publication_date":"2026-08-10","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"This document contains final regulations governing backup withholding on reportable payments with respect to third party network transactions. The final regulations reflect recent changes to the statutory law that affect the backup withholding..."},{"title":"Backup Withholding on Third Party Network Transactions","type":"Proposed Rule","abstract":"This document contains proposed amendments to the regulations governing backup withholding. The proposed regulations reflect recent changes to the statutory law. These changes will affect third party settlement organizations who make payments in settlement of third party network transactions.","document_number":"2026-00254","html_url":"https://www.federalregister.gov/documents/2026/01/09/2026-00254/backup-withholding-on-third-party-network-transactions","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-01-09/pdf/2026-00254.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-00254.pdf?1767879912","publication_date":"2026-01-09","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"This document contains proposed amendments to the regulations governing backup withholding. The proposed regulations reflect recent changes to the statutory law. These changes will affect third party settlement organizations who make payments in..."}]}