[Code of Federal Regulations]
[Title 26, Volume 9]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.871-6]

[Page 328]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1--INCOME TAXES--Table of Contents
 
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]

[[Page 329]]