Treasury Regulations · 26 CFR
§ 1.1461-3. Withholding under section 1446.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1461
Cite as 26 CFR § 1.1461-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- May 18, 2005 by T.D. 9200
- Last amended
- November 30, 2020 by T.D. 9926
- Issued under
- 26 U.S.C. § 1461
- Length
- 212 words · about 1 min to read
- Cross-references
- cites 4 Code sections and 3 regulations; cited by 3
For rules relating to the withholding tax liability of a partnership, nominee, or transferee under section 1446, see §§ 1.1446-1 through 1.1446-7 and 1.1446(f)-1 through 1.1446(f)-5. For interest, penalties, and additions to the tax for failure to timely pay the tax required to be paid under section 1446, see sections 6601, 6651, 6655 (in the case of publicly traded partnerships, see section 6656), 6672, and 7202 and the regulations under those sections. For additional penalties and additions to the tax for failure to comply with the regulations under section 1446, see sections 6651, 6662, 6663, 6721, 6722, 6723, 6724(c), 7201, 7203, and the regulations under those sections. The references in this section to §§ 1.1446-1 through 1.1446-7 apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the regulations under §§ 1.1446-1 through 1.1446-5 apply by reason of an election under § 1.1446-7, and the references in this section to §§ 1.1446(f)-1 through 1.1446(f)-5 shall apply with respect to returns for transfers that occur on or after January 29, 2021.
[T.D. 9200, 70 FR 28741, May 18, 2005, as amended by T.D. 9926, 85 FR 76946, Nov. 30, 2020]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 1446 Withholding of tax on foreign partners’ share of effectively connected income
- § 6601 Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- § 6656 Failure to make deposit of taxes
- § 6651 Failure to file tax return or to pay tax
Regulations it cites
- § 1.1446-1 Withholding tax on foreign partners' share of effectively connected taxable income.
- § 1.1446-7 Applicability dates.
- § 1.1446(f)-1 General rules.
Cited by 3 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9926 (85 FR 76946)
- Issued by T.D. 9200 (70 FR 28741)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Application of Withholding Provisions