{"data":{"id":"us/26-cfr-1.871-6","jurisdiction":"us","citation":"26 CFR 1.871-6","heading":"-6 Duty of withholding agent to determine status of alien payees.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"33a5dd193c9bcea4e40c21ec6ad45db978c183a355cd674fd2aa2f6969cb6bb1","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.871-5","next":"us/26-cfr-1.871-7"},"notice":"GroundRules: Original legal text. Not legal advice."}