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§ 31.3406(a)-3 - Scope and extent of accounts subject to backup withholding.

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A payor who is required to withhold under § 31.3406(a)-1 must withhold—

On the accounts subject to withholding under § 31.3406(a)-1 (b)(1)(i) or (b)(2)(ii); and

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.

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§ 31.3406(a)-2 - Definition of payors obligated to backup withhold.
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§ 31.3406(a)-4 - Time when payments are considered to be paid and subject to backup withholding.