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A Corporate Payer of an Individual Shareholder Dividend Does Not

Question 27

Multiple Choice

A corporate payer of an individual shareholder dividend does not have the taxpayer identification number for that shareholder. What backup withholding percentage rate must the corporate payer use for this shareholder's dividend payments?


A) 15%
B) 28%
C) 35%
D) 39%

Correct Answer:

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