CFR /  Title 26  /  Part 1  /  Sec. 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]