Code of Federal Regulations · Section
§ 31.3406(a)-3 — (a)-3 Scope And Extent Of Accounts Subject To Backup Withholding
26 C.F.R. § 31.3406(a)-3
View:
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.
Authorizing Statute
-
Adjusted gross income defined26 U.S.C. § 62
-
Credit for paid sick leave26 U.S.C. § 3131
-
General requirement of return, statement, or list26 U.S.C. § 6011
-
Income tax collected at source26 U.S.C. § 3402
-
Time for filing returns and other documents26 U.S.C. § 6071
-
Payroll credit for paid family leave26 U.S.C. § 3132
-
Mode or time of collection26 U.S.C. § 6302
-
Information returns of tax return preparers26 U.S.C. § 6060
-
Withholding of tax on nonresident aliens26 U.S.C. § 1441
-
Definitions26 U.S.C. § 3121
-
Definitions26 U.S.C. § 3401
-
Extension of time for filing returns26 U.S.C. § 6081
-
Identifying numbers26 U.S.C. § 6109
-
Special rules applicable to certain employment taxes26 U.S.C. § 6205
-
Rules and regulations26 U.S.C. § 7805
-
Definitions26 U.S.C. § 7701
-
Certified professional employer organizations26 U.S.C. § 3511
-
Backup withholding26 U.S.C. § 3406
-
Receipts for employees26 U.S.C. § 6051