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Code of Federal Regulations Title 26. Internal Revenue § 26.1.871–6 Duty of withholding agent to determine status of alien payees

Current as of January 02, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.871–6 Duty of withholding agent to determine status of alien payees - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-871-6/

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