36:
identification number or provides an incorrect one. It requires the payor of interest and dividend income to withhold 20 percent of such amounts if such payor receives notice from the
Internal Revenue Service that his payee has underreported interest and dividend income or has not properly certified that he is exempt from a withholding requirement.
35:
It provided a system of backup withholding for taxpayers who underreport interest and dividend income or who fail to provide accurate taxpayer information. Under this system, the payor of any amount of income must deduct and withhold 20 percent of such payment if the payee fails to provide a taxpayer
42:
It imposed a penalty for failure to provide a taxpayer identification number, or any statement or return, with respect to the reporting of interest and dividend income. It removed the $ 50,000 limitation on the total amount of such penalty. A taxpayer would be exempt from penalty if he can show due
1616:
1546:
1591:
718:
49:
It imposed the civil penalty for providing false information with respect to withholding on a failure to provide backup withholding information, and a criminal penalty for providing false backup withholding
261:
453:
1471:
1153:
1070:
686:
39:
It imposed a $ 500 penalty upon retail brokers for each intentional failure to provide a payor of reportable payments with a taxpayer identification number or a backup withholding status report.
1476:
818:
65:
1496:
1426:
903:
1486:
92:
1561:
811:
628:
582:
223:
202:
1551:
982:
695:
326:
158:
954:
1401:
1019:
172:
29:
1446:
1077:
795:
365:
1531:
1481:
1795:
555:
548:
469:
1516:
1381:
188:
181:
1356:
825:
216:
760:
504:
209:
1456:
1451:
1441:
1391:
1056:
991:
975:
887:
85:
1416:
998:
767:
393:
144:
119:
110:
1601:
896:
846:
839:
649:
1765:
1626:
1506:
621:
612:
165:
1790:
1611:
1576:
1144:
1063:
802:
739:
679:
564:
236:
1556:
924:
635:
137:
78:
60:
1800:
670:
439:
126:
46:
It applied the negligence penalty for underpayment of tax to payees of interest and dividend income who fail to report all such income.
1491:
1201:
1396:
1301:
1012:
425:
43:
diligence in attempting to satisfy the requirement. It made the penalty self-assessable on the taxpayer's return as an excise tax.
1636:
1621:
1331:
917:
866:
711:
476:
461:
195:
1541:
1296:
1109:
873:
311:
304:
297:
290:
283:
276:
269:
1501:
945:
1831:
1586:
1581:
1521:
1436:
1421:
1336:
1266:
1040:
1026:
910:
880:
732:
642:
1735:
1725:
1566:
1511:
1191:
1186:
1785:
1780:
1084:
938:
541:
446:
1755:
1750:
1466:
1406:
753:
605:
598:
151:
101:
1571:
1351:
1276:
1100:
746:
571:
483:
1461:
1371:
1137:
931:
656:
356:
349:
1805:
1745:
774:
702:
386:
1211:
781:
534:
418:
409:
432:
1674:
1431:
1376:
1361:
1033:
591:
32:
to repeal, as of June 30, 1983, provisions which require the withholding of tax on interest and dividends.
1760:
1161:
968:
663:
497:
21:
20:
was passed as Title I of Public Law 98â67, on Aug. 5, 1983, in the United States. As described in the
1130:
402:
372:
253:
1770:
1740:
1536:
1386:
1366:
1346:
1341:
1326:
1316:
1311:
1306:
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379:
130:
1596:
1526:
1321:
245:
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1720:
1005:
832:
335:
70:
1715:
1704:
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1825:
1810:
1694:
55:
1730:
857:
1606:
788:
525:
518:
511:
342:
719:
Federal
Employees Liability Reform and Tort Compensation Act of 1988
1047:
1126:
74:
1071:
687:
Emergency Food
Assistance and Soup Kitchen-Food Bank Program
819:
904:
Consolidated
Omnibus Budget Reconciliation Act of 1985
789:
Superfund
Amendments and Reauthorization Act of 1986
1635:
1160:
856:
812:
Uniformed and
Overseas Citizens Absentee Voting Act
581:
325:
235:
109:
983:Medicaid Home and Community-Based Services Waivers
696:Emergency Planning and Community Right-to-Know Act
1020:Tax Equity and Fiscal Responsibility Act of 1982
962:Interest and Dividend Tax Compliance Act of 1983
30:Tax Equity and Fiscal Responsibility Act of 1982
18:Interest and Dividend Tax Compliance Act of 1983
1078:Technical and Miscellaneous Revenue Act of 1988
796:Temporary Emergency Food Assistance Act of 1983
1138:
470:Caribbean Basin Economic Recovery Act of 1983
86:
8:
955:GarnâSt. Germain Depository Institutions Act
1154:United States federal taxation legislation
1145:
1131:
1123:
782:Safe Drinking Water Act Amendments of 1986
761:National Appliance Energy Conservation Act
505:Immigration Reform and Control Act of 1986
232:
93:
79:
71:
1057:Secondary Mortgage Market Enhancement Act
992:Omnibus Budget Reconciliation Act of 1987
976:Omnibus Budget Reconciliation Act of 1981
888:Federal Agricultural Mortgage Corporation
556:IsraelâUnited States Free Trade Agreement
549:CanadaâUnited States Free Trade Agreement
999:Railroad Retirement Solvency Act of 1983
768:National Fishing Enhancement Act of 1984
64:) is being considered for deletion. See
897:Cable Communications Policy Act of 1984
847:Water Resources Development Act of 1988
840:Water Resources Development Act of 1986
650:Comprehensive Crime Control Act of 1984
622:Asbestos Hazard Emergency Response Act
613:Office of National Drug Control Policy
1064:Surface Transportation Assistance Act
803:The Emergency Food Assistance Program
680:Emergency Food Assistance Act of 1983
565:Omnibus Trade and Competitiveness Act
7:
925:Extra-Long Staple Cotton Act of 1983
636:Civil Rights Restoration Act of 1987
671:United States Sentencing Commission
14:
1013:Economic Recovery Tax Act of 1981
68:to help reach a consensus. âș
24:, it contained these provisions:
1627:2021 (Infrastructure, PL 117â58)
918:Expedited Funds Availability Act
867:Agriculture and Food Act of 1981
712:Emergency Wetlands Resources Act
477:Comprehensive Anti-Apartheid Act
462:We begin bombing in five minutes
874:Agricultural Credit Act of 1987
946:Dairy Export Incentive Program
1:
1041:Low-Income Housing Tax Credit
1027:Katie Beckett Medicaid waiver
969:Internal Revenue Code of 1986
911:Deficit Reduction Act of 1984
881:Agriculture Mediation Program
733:Hunger Prevention Act of 1988
643:Coastal Barrier Resources Act
1617:2021 (Defense Authorization)
1085:Video Privacy Protection Act
939:Conservation Reserve Program
542:Trade and Tariff Act of 1984
447:Strategic Defense Initiative
1622:2021 (American Rescue Plan)
754:Minerals Management Service
606:Anti-Drug Abuse Act of 1988
599:Anti-Drug Abuse Act of 1986
102:Presidency of Ronald Reagan
61:Presidency of Ronald Reagan
1848:
747:Medical Waste Tracking Act
740:Martin Luther King Jr. Day
224:Presidential proclamations
1094:
932:Food Security Act of 1985
833:Water Quality Act of 1987
657:Armed Career Criminal Act
262:Joint session of Congress
775:Nuclear Waste Policy Act
703:Toxics Release Inventory
66:templates for discussion
1101:â Carter administration
535:American Homecoming Act
419:Constructive engagement
182:Administration scandals
1751:1922: FordneyâMcCumber
1034:Tax Reform Act of 1986
254:"Tear down this wall!"
1612:2020 (Appropriations)
1602:2020 (Families First)
1592:2018 (Appropriations)
1110:Bush administration â
664:Sentencing Reform Act
572:ExonâFlorio Amendment
498:Executive Order 12333
484:GoldwaterâNichols Act
159:Judicial appointments
145:Assassination attempt
1832:1980 in American law
1675:1828: "Abominations"
592:AIDS crisis response
366:Soviet Union summits
1736:1909: PayneâAldrich
1726:1894: WilsonâGorman
826:1982 VRA Amendments
454:International trips
426:Invasion of Grenada
196:Impeachment efforts
138:Second inauguration
131:Release of hostages
1756:1930: SmootâHawley
1655:1791: Hamilton III
433:IranâContra affair
127:First inauguration
1819:
1818:
1660:1792: Hamilton IV
1650:1790: Hamilton II
1547:2010 (PL 111-312)
1542:2010 (PL 111â240)
1120:
1119:
491:Montreal Protocol
321:
320:
312:1988 SOTU Address
305:1987 SOTU Address
298:1986 SOTU Address
291:1985 SOTU Address
284:1984 SOTU Address
277:1983 SOTU Address
270:1982 SOTU Address
210:Executive actions
22:conference report
1839:
1811:2018/2019: Trump
1761:1934: Reciprocal
1685:1833: Compromise
1645:1789: Hamilton I
1147:
1140:
1133:
1124:
1113:
1104:
1087:
1080:
1073:
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906:
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835:
828:
821:
814:
805:
798:
791:
784:
777:
770:
763:
756:
749:
742:
735:
728:
726:Grace Commission
721:
714:
705:
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689:
682:
673:
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631:
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465:
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410:Governors Island
405:
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389:
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359:
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338:
314:
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217:Executive orders
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88:
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1837:
1836:
1822:
1821:
1820:
1815:
1796:1988: Canada FT
1746:1921: Emergency
1741:1913: Underwood
1670:1824: Sectional
1631:
1517:2007 (Mortgage)
1417:1983 (PL 98-76)
1412:1983 (PL 98-67)
1163:
1156:
1151:
1121:
1116:
1107:
1098:
1090:
1083:
1076:
1069:
1062:
1055:
1046:
1039:
1032:
1025:
1018:
1011:
1006:Reagan tax cuts
1004:
997:
990:
981:
974:
967:
960:
953:
944:
937:
930:
923:
916:
909:
902:
895:
886:
879:
872:
865:
858:Economic policy
852:
845:
838:
831:
824:
817:
810:
801:
794:
787:
780:
773:
766:
759:
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745:
738:
731:
724:
717:
710:
701:
694:
685:
678:
669:
662:
655:
648:
641:
634:
629:Cannabis policy
627:
620:
611:
604:
597:
590:
583:Domestic policy
577:
570:
563:
554:
547:
540:
533:
524:
517:
510:
503:
496:
489:
482:
475:
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438:
431:
424:
417:
408:
401:
392:
385:
378:
371:
364:
355:
348:
341:
336:Reagan Doctrine
334:
317:
310:
303:
296:
289:
282:
275:
268:
260:
252:
244:
231:
222:
215:
208:
203:Opinion polling
201:
194:
189:Bush transition
187:
180:
171:
164:
157:
150:
143:
136:
125:
118:
105:
99:
69:
28:It amended the
12:
11:
5:
1845:
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1824:
1823:
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1814:
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1763:
1758:
1753:
1748:
1743:
1738:
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1728:
1723:
1721:1890: McKinley
1718:
1713:
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1204:
1199:
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1189:
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1127:
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1074:
1067:
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1053:
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1051:
1044:
1037:
1030:
1023:
1016:
1002:
995:
988:
987:
986:
972:
965:
958:
951:
950:
949:
942:
928:
921:
914:
907:
900:
893:
892:
891:
884:
870:
862:
860:
854:
853:
851:
850:
843:
836:
829:
822:
815:
808:
807:
806:
792:
785:
778:
771:
764:
757:
750:
743:
736:
729:
722:
715:
708:
707:
706:
692:
691:
690:
676:
675:
674:
667:
660:
646:
639:
632:
625:
618:
617:
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602:
595:
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585:
579:
578:
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568:
561:
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538:
531:
530:
529:
522:
515:
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487:
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429:
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415:
414:
413:
406:
399:
398:
397:
383:
376:
362:
361:
360:
353:
339:
331:
329:
327:Foreign policy
323:
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318:
316:
315:
308:
301:
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287:
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273:
266:
258:
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241:
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90:
83:
75:
53:
52:
51:
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40:
37:
33:
13:
10:
9:
6:
4:
3:
2:
1844:
1833:
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1827:
1812:
1809:
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1804:
1802:
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1739:
1737:
1734:
1732:
1731:1897: Dingley
1729:
1727:
1724:
1722:
1719:
1717:
1716:1883: Mongrel
1714:
1711:
1708:
1706:
1705:1861: Morrill
1703:
1701:
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1625:
1623:
1620:
1618:
1615:
1613:
1610:
1608:
1605:
1603:
1600:
1598:
1597:2019 (SECURE)
1595:
1593:
1590:
1588:
1585:
1583:
1580:
1578:
1575:
1573:
1570:
1568:
1565:
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1513:
1510:
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1505:
1503:
1500:
1498:
1495:
1493:
1490:
1488:
1485:
1483:
1480:
1478:
1477:2001 (EGTRRA)
1475:
1473:
1470:
1468:
1465:
1463:
1460:
1458:
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1103:
1102:
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1045:
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1038:
1035:
1031:
1028:
1024:
1021:
1017:
1014:
1010:
1009:
1007:
1003:
1000:
996:
993:
989:
984:
980:
979:
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973:
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966:
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952:
947:
943:
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935:
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919:
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905:
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894:
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871:
868:
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861:
859:
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848:
844:
841:
837:
834:
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827:
823:
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734:
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723:
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704:
700:
699:
697:
693:
688:
684:
683:
681:
677:
672:
668:
665:
661:
658:
654:
653:
651:
647:
644:
640:
637:
633:
630:
626:
623:
619:
614:
610:
609:
607:
603:
600:
596:
593:
589:
588:
586:
584:
580:
573:
569:
566:
562:
557:
553:
550:
546:
545:
543:
539:
536:
532:
527:
523:
520:
516:
513:
509:
508:
506:
502:
499:
495:
492:
488:
485:
481:
478:
474:
471:
467:
463:
458:
455:
451:
448:
444:
441:
440:Libya bombing
437:
434:
430:
427:
423:
420:
416:
411:
407:
404:
400:
395:
391:
390:
388:
384:
381:
377:
374:
370:
369:
367:
363:
358:
354:
351:
347:
346:
344:
340:
337:
333:
332:
330:
328:
324:
313:
309:
306:
302:
299:
295:
292:
288:
285:
281:
278:
274:
271:
267:
263:
259:
255:
251:
247:
246:"Evil empire"
243:
242:
240:
238:
234:
225:
221:
218:
214:
213:
211:
207:
204:
200:
197:
193:
190:
186:
183:
179:
174:
173:controversies
170:
167:
166:Supreme Court
163:
162:
160:
156:
153:
149:
146:
142:
139:
135:
132:
128:
124:
121:
117:
116:
114:
112:
108:
103:
96:
91:
89:
84:
82:
77:
76:
73:
67:
63:
62:
57:
48:
45:
41:
38:
34:
31:
27:
26:
25:
23:
19:
1695:1846: Walker
1665:1816: Dallas
1607:2020 (CARES)
1411:
1108:
1099:
961:
59:
50:information.
17:
15:
1801:1993: NAFTA
1690:1842: Black
1582:2017 (TCJA)
1557:2012 (ATRA)
104:(1981â1989)
54:âč The
1766:1948: GATT
1587:2018 (BBA)
1572:2015 (BBA)
1537:2010 (ACA)
1277:1940 (2nd)
394:INF Treaty
387:Washington
120:Transition
1806:1994: WTO
1437:1986 Code
1337:1954 Code
1267:1939 Code
526:H-2B visa
519:H-2A visa
380:ReykjavĂk
1826:Category
1162:Internal
512:Form I-9
357:2nd term
350:1st term
343:Cold War
237:Speeches
111:Timeline
56:template
1776:1974/75
1637:Tariffs
1407:Gas Tax
1164:Revenue
152:Cabinet
58:below (
1527:Crisis
403:Moscow
373:Geneva
264:(1981)
256:(1987)
248:(1983)
1427:COBRA
1048:MACRS
1791:1988
1786:1984
1781:1979
1771:1962
1712:1875
1709:1872
1700:1857
1680:1832
1577:2016
1567:2014
1562:2012
1552:2011
1532:2009
1522:2008
1512:2007
1507:2006
1502:2006
1497:2005
1492:2004
1487:2003
1482:2002
1472:1998
1467:1997
1462:1996
1457:1993
1452:1990
1447:1988
1442:1987
1432:1986
1422:1984
1402:1982
1397:1981
1392:1980
1387:1978
1382:1977
1377:1976
1372:1975
1367:1971
1362:1969
1357:1968
1352:1966
1347:1964
1342:1962
1332:1954
1327:1951
1322:1950
1317:1950
1312:1948
1307:1945
1302:1944
1297:1943
1292:1943
1287:1942
1282:1941
1272:1940
1262:1937
1257:1936
1252:1935
1247:1934
1242:1932
1237:1928
1232:1926
1227:1924
1222:1921
1217:1918
1212:1917
1207:1916
1202:1914
1197:1913
1192:1909
1187:1894
1182:1864
1177:1862
1172:1861
129:and
16:The
1828::
1146:e
1139:t
1132:v
464:"
460:"
94:e
87:t
80:v
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