{"abstract":"This document amends the Temporary Employment Tax Regulations under the Interest and Dividend Tax Compliance Act of 1983 under section 3406 of the Internal Revenue Code of 1986. The new regulations relate to the establishment of a Taxpayer Identification Number (TIN) matching program. These regulations affect payors, brokers, and payees of certain reportable payments and provide guidance necessary to comply with the law. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.","action":"Temporary regulations.","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"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/1994/03/22/94-6582.html","cfr_references":[{"chapter":null,"citation_url":null,"part":35,"title":26}],"citation":null,"comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"March 22, 1994.","disposition_notes":null,"docket_ids":["Federal Register: March 22, 1994","TD 8523"],"dockets":[],"document_number":"94-6582","effective_on":null,"end_page":0,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1994/03/22/94-6582/taxpayer-identification-number-tin-matching-program","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/94-6582?publication_date=1994-03-22","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1994-03-22/94-6582/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":17,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":null,"presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1994-03-22","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1994/03/22/94-6582.txt","regulation_id_number_info":{"1545-AR68":null},"regulation_id_numbers":["1545-AR68"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-21T01:49:20Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":0,"subtype":null,"title":"Taxpayer Identification Number (TIN) Matching Program","toc_doc":null,"toc_subject":null,"topics":[],"type":"Uncategorized Document","volume":59}