Home › CFR › Title 26 › Part 31 › §31.3406-026 CFR §31.3406-0 — -0 Outline of the backup withholding regulations.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThis section lists paragraphs contained in §§ 31.3406(a)-1 through 31.3406(i)-1.