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Treasury Regulations · 26 CFR

§ 1.1474-4. Tax paid only once.

In effect eCFR current as of October 15, 2026

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. § 1474

Cite as 26 CFR § 1.1474-4

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
January 28, 2013 by T.D. 9610
Issued under
26 U.S.C. § 1474
Length
88 words · about 1 min to read
Cross-references
cites 0 Code sections and 0 regulations; cited by 1
(a) Tax paid. If the tax required to be withheld under chapter 4 on a payment is paid by the payee, beneficial owner, or the withholding agent, it shall not be re-collected from any other, regardless of the original liability therefor. However, this section does not relieve a person that was required to, but did not, withhold tax from liability for interest or any penalties or additions to tax otherwise applicable.
(b) Effective/applicability date. This section applies January 28, 2013.

[T.D. 9610, 78 FR 5992, Jan. 28, 2013]

Other regulations under § 1474

Cross-references

Computed from the citations in the text of 26 CFR.

Cited by 1 other regulation

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.

  1. Issued by T.D. 9610 (78 FR 5992)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 1 Income taxes
  3. Information Reporting by Foreign Financial Institutions

Nearby sections