26 C.F.R. § 31.3406(a)-3 Scope and extent of accounts subject to backup withholding.
Title 26 - Internal Revenue
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. [T.D. 8637, 60 FR 66114, Dec. 21, 1995]
Title 26: Internal Revenue
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
§ 31.3406(a)-3 Scope and extent of accounts subject to backup withholding.
