Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.871-6

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

35 words·~1 min read·/us/cfr/t26/s§ 1.871-6·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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]
Connections1 off-index
1 reference not yet in our index
  • T.D. 8734
Citation graph
cites case law
§ 1.871-6
Duty of withholding agent to determine status of alien payees.
Treas. Dec.T.D. 8734
Cites 1Cited by 0 across 0 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.