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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Nonresident Alien Individuals |
§ 1.871-6 - Duty of witholding agent to determine status of alien payees.
Latest version.
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§ 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]