{"data":{"id":"us/26-cfr-31.3406-a-3","jurisdiction":"us","citation":"26 CFR 31.3406(a)-3","heading":"(a)-3 Scope and extent of accounts subject to backup withholding.","body":"A payor who is required to withhold under § 31.3406(a)-1 must withhold—\n(a) On the accounts subject to withholding under § 31.3406(a)-1 (b)(1)(i) or (b)(2)(ii); and\n(b) On the accounts subject to withholding under § 31.3406(a)-1(b)(1)(ii) or (b)(2)(i), as described under § 31.3406(d)-5 (relating to notification of incorrect TIN) or § 31.3406(c)-1 (relating to notified payee underreporting), respectively.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","Subpart E—Collection of Income Tax at Source"],"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":"1aa58ac9c6073aff638a41b2739f6fdd9b28268fc56f40610c17362b420df55c","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.3406-a-2","next":"us/26-cfr-31.3406-a-4"},"notice":"GroundRules: Original legal text. Not legal advice."}