Tax Equity and Fiscal Responsibility Act of 1983
Tax Equity and Fiscal Responsibility Act of 1983
The law requiring federal
income tax withholding on payments of
dividend and
interest to accounts without a certified tax identification number on file. See:
W-9.
References in periodicals archive
(26) Consequently, the
Tax Equity and Fiscal Responsibility Act of 1983 (TEFRA) required that the Secretary of the Treasury modify the regulations dealing with accounting for long-term contracts to "clarify the time at which a contract is to be considered completed." (27) These regulations were issued in proposed form in 1983.
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