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Federal regulations · Through 2026-08-25 · Newer source version available

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

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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