1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - Nonresident Aliens and Foreign Corporations
  6. Subtopic - nonresident alien individuals
  7. 26 CFR § 1.871-6
26 CFR § 1.871-6
Duty of witholding agent to determine status of alien payees
June 25, 2020
CFR

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]

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§ 1.871-5 Loss of residence by an alien
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§ 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business

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