Treasury Regulations (26 C.F.R.)
26 CFR § 1.1461-3
Withholding under section 1446.
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]
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In this part (40 sections)
- 1.1445-8 · Special rules regarding publicly traded partnerships,…
- 1.1445-10T · Special rule for Foreign governments (temporary).
- 1.1445-11T · Special rules requiring withholding under § 1.1445-5…
- 1.1446-0 · Table of contents.
- 1.1446-1 · Withholding tax on foreign partners' share of effectively…
- 1.1446-2 · Determining a partnership's effectively connected taxable…
- 1.1446-3 · Time and manner of calculating and paying over the 1446 tax.
- 1.1446-4 · Publicly traded partnerships.
- 1.1446-5 · Tiered partnership structures.
- 1.1446-6 · Special rules to reduce a partnership's 1446 tax with…
- 1.1446-7 · Applicability dates.
- 1.1446(f)-1 · (f)-1 General rules.
- 1.1446(f)-2 · (f)-2 Withholding on the transfer of a non-publicly…
- 1.1446(f)-3 · (f)-3 Partnership's requirement to withhold under section…
- 1.1446(f)-4 · (f)-4 Withholding on the transfer of a publicly traded…
- 1.1446(f)-5 · (f)-5 Liability for failure to withhold.
- 1.1451-1 · Tax-free covenant bonds issued before January 1, 1934.
- 1.1451-2 · Exemptions from withholding under section 1451.
- 1.1461-1 · Payment and returns of tax withheld.
- 1.1461-2 · Adjustments for overwithholding or underwithholding of tax.
- 1.1461-3 · Withholding under section 1446.
- 1.1462-1 · Withheld tax as credit to recipient of income.
- 1.1463-1 · Tax paid by recipient of income.
- 1.1464-1 · Refunds or credits.
- 1.1471-0 · Outline of regulation provisions for sections 1471 through…
- 1.1471-1 · Scope of chapter 4 and definitions.
- 1.1471-2 · Requirement to deduct and withhold tax on withholdable…
- 1.1471-3 · Identification of payee.
- 1.1471-4 · FFI agreement.
- 1.1471-5 · Definitions applicable to section 1471.
- 1.1471-6 · Payments beneficially owned by exempt beneficial owners.
- 1.1472-1 · Withholding on NFFEs.
- 1.1473-1 · Section 1473 definitions.
- 1.1474-1 · Liability for withheld tax and withholding agent reporting.
- 1.1474-2 · Adjustments for overwithholding or underwithholding of tax.
- 1.1474-3 · Withheld tax as credit to beneficial owner of income.
- 1.1474-4 · Tax paid only once.
- 1.1474-5 · Refunds or credits.
- 1.1474-6 · Coordination of chapter 4 with other withholding provisions.
- 1.1474-7 · Confidentiality of information.