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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.871-6>. Interprets 26 U.S.C. § 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]