Implements § 871Open in workspace
Reg. § 1.871-6 Duty of withholding agent to determine status of alien payees.
26 CFR § 1.871-6eCFR, current through 2026-07-14
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.
[T.D. 8734, 62 FR 53416, Oct. 14, 1997]