Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:appliesTo |
pension payments
annuity payments certain deferred income |
| gptkbp:enforcedBy |
gptkb:Internal_Revenue_Service
|
| https://www.w3.org/2000/01/rdf-schema#label |
IRC Section 3402(q)
|
| gptkbp:locatedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:providesFor |
recipient election out of withholding
|
| gptkbp:referencedIn |
IRS Form W-4P
IRS Publication 15-A |
| gptkbp:regulates |
Withholding on pensions, annuities, and certain other deferred income
|
| gptkbp:relatedTo |
tax withholding
retirement plan distributions |
| gptkbp:requires |
payors to withhold federal income tax unless recipient elects otherwise
|
| gptkbp:startDate |
1983
|
| gptkbp:bfsParent |
gptkb:Lottery_Tax
|
| gptkbp:bfsLayer |
6
|