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.
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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.
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