26 C.F.R. § 1.871-6. - § 1.871-6 Duty of Withholding Agent to Determine Status of Alien Payees.

Current as of January 1, 1970

Section 1.871-6 - § 1.871-6 Duty of Withholding Agent to Determine Status of Alien Payees.Section 1.871-6 - § 1.871-6 Duty of Withholding Agent to Determine Status of Alien Payees.

Section 1.871-5 - § 1.871-5 Loss of Residence by an Alien.Section 1.871-7 - § 1.871-7 Taxation of Nonresident Alien Individuals Not Engaged in U.s. Business.

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

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]

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