# Treas. Reg. § 1.1474-4: Tax paid only once.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.1474-4>. Interprets 26 U.S.C. § 1474.

(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]