CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.871-6—Duty of witholding agent to determine status of alien payees.

1.871-6—Duty of witholding agent to determine status of alien payees.

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

Code of Federal Regulations

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