The Tax Adviser › Vol. 32 Nbr. 4, April 2001
Linked as:Extract
Withholdings on aliens by educational institutions.
In an effort to get colleges and universities to better comply with employment tax requirements, on Jan. 29, 2001, the IRS issued Rev. Proc. 2001-20, which is an offer to waive penalties on underpayments or deficiencies due to reasonable cau...
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