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

eCFR as of 2026-10-19 · Interprets § 871

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]