<section id="cw9h-0000001"> <p>[Added by <a href="/lr/resolve/td-9149/czgl" id="cw9h-0000003" title="T.D. 9149">T.D. 9149</a>, 69 FR 48393-48394, Aug. 10, 2004. Removed by <a href="/lr/resolve/td-9221/czyw" id="cw9h-0000004" title="T.D. 9221">T.D. 9221</a>, 70 FR 49869-49870, Aug. 25, 2005.]</p> </section>

<p>Sec. 49.4291-1T  Persons receiving payment must collect tax. (Temporary) [Removed]</p>

Sec. 49.4291-1T Persons receiving payment must collect tax. (Temporary) [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cpdn"><b>section 4291</b></a></p> </div>