Sec. 1.871-6 Duty of withholding agent to determine status of alien employees.
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.
[Adopted by T.D. 6258, 22 FR 8362, Oct. 24, 1957; republished by T.D. 6500, 25 FR 11910, Nov. 26, 1960. Revised by T.D. 7332, 39 FR 44218, Dec. 23, 1974, as amended by T.D. 7977, 49 FR 36831, Sept. 20, 1984. Revised by T.D. 8734, 62 FR 53387-53498, Oct. 14, 1997.]
