26 CFR § 1.871-6 - Duty of witholding agent to determine status of alien payees.

§ 1.871-6 Duty of witholding agent to determine status of alien payees.

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]

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