26 CFR 31.3406(a)-3
§ 31.3406(a)-3 Scope and extent of accounts subject to backup withholding.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 31.3406(a)-3, § 31.3406(a)-3 Scope and extent of accounts subject to backup withholding, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113162
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Full text
A payor who is required to withhold under § 31.3406(a)-1 must withhold—
(a) On the accounts subject to withholding under § 31.3406(a)-1 (b)(1)(i) or (b)(2)(ii); and
(b) On the accounts subject to withholding under § 31.3406(a)-1(b)(1)(ii) or (b)(2)(i), as described under § 31.3406(d)-5 (relating to notification of incorrect TIN) or § 31.3406(c)-1 (relating to notified payee underreporting), respectively.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.