['Compensation']
['Taxes, Employment']
10/24/2023
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...
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]
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