Treasury Regulations (26 C.F.R.)
26 CFR § 1.1474-4
Tax paid only once.
Official textecfr.govlast amended
# (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]
Source: view the official text
In this part (40 sections)
- 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.
- 1.1481-1 · [Reserved]
- 1.1502-0 · Effective/applicability dates.
- 1.1502-1 · Definitions.
- 1.1502-2 · Computation of tax liability.
- 1.1502-3 · Consolidated tax credits.
- 1.1502-4 · Consolidated foreign tax credit.
- 1.1502-5 · Estimated tax.
- 1.1502-6 · Liability for tax.
- 1.1502-9 · Consolidated overall foreign losses, separate limitation…
- 1.1502-11 · Consolidated taxable income.
- 1.1502-12 · Separate taxable income.
- 1.1502-13 · Intercompany transactions.
- 1.1502-14Z · Application of opportunity zone rules to members of a…
- 1.1502-15 · SRLY limitation on built-in losses.
- 1.1502-16 · Mine exploration expenditures.
- 1.1502-17 · Methods of accounting.