Versions of 26 CFR 1.5000C-4 - Requirement for the foreign contracting party to file a return and pay tax, and procedures for the contracting party to seek a refund on LawServer 2024 26 CFR 1.5000C-4 – Requirement for the foreign contracting party to file a return and pay tax, and procedures for the contracting party to seek a refund 2023 26 CFR 1.5000C-4 – Requirement for the foreign contracting party to file a return and pay tax, and procedures for the contracting party to seek a refund 2022 26 CFR 1.5000C-4 – Requirement for the foreign contracting party to file a return and pay tax, and procedures for the contracting party to seek a refund 2021 26 CFR 1.5000C-4 – Requirement for the foreign contracting party to file a return and pay tax, and procedures for the contracting party to seek a refund