26 CFR 1.871-6 - Duty of withholding agent to determine status of alien payees.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

View all text of Part 1 [§ 1.851-1 - § 1.907(f)-1]

§ 1.871-6 - Duty of withholding agent to determine status of alien payees.

For the obligation of a withholding agent to withhold the tax imposed by this section, see chapter 3 of the Internal Revenue Code and the regulations thereunder.

[T.D. 8734, 62 FR 53416, Oct. 14, 1997]