# 26 U.S.C. § 1463: Tax paid by recipient of income Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 1463(a)(1). If— ## § 1463(1) any person, in violation of the provisions of this chapter, fails to deduct and withhold any tax under this chapter, and ## § 1463(2) thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from such person; but this section shall in no case relieve such person from liability for interest or any penalties or additions to the tax otherwise applicable in respect of such failure to deduct and withhold. ## Regulations - [Treas. Reg. § 1.1463-1](/26/reg/1.1463-1.md): Tax paid by recipient of income. (interprets § 1463) ## Final rules - [85 FR 76910](https://www.federalregister.gov/documents/2020/11/30/2020-22619/withholding-of-tax-and-information-reporting-with-respect-to-interests-in-partnerships-engaged-in-a) (2020): Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a U.S. Trade or Business - [70 FR 28702](https://www.federalregister.gov/documents/2005/05/18/05-9424/section-1446-regulations-withholding-on-effectively-connected-taxable-income-allocable-to-foreign) (2005): Section 1446 Regulations; Withholding on Effectively-Connected Taxable Income Allocable to Foreign Partners - [62 FR 53387](https://www.federalregister.gov/documents/1997/10/14/97-25998/general-revision-of-regulations-relating-to-withholding-of-tax-on-certain-us-source-income-paid-to) (1997): General Revision of Regulations Relating to Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Related Collection, Refunds, and Credits; Revision of Information Reporting and Backup Withholding Regulations; and Removal of Regulations Under Part 35a and of Certain Regulations Under Income Tax Treaties Derived from: 1939 § 143(d), (e) ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 360 - 1989-12-19: [Pub. L. 101-239](/26/act/101-239.md), 103 Stat. 2406 - 1996-08-20: [Pub. L. 104-188](/26/act/104-188.md), 110 Stat. 1887