26 C.F.R. § 1.871-6 Duty of witholding agent to determine status of alien payees.
Title 26 - Internal Revenue
For the obligation of a witholding agent to withold 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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
nonresident alien individuals
§ 1.871-6 Duty of witholding agent to determine status of alien payees.
