26 CFR § 1.1474-4 - Tax paid only once.
---
identifier: "/us/cfr/t26/s1.1474-4"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.1474-4 - Tax paid only once."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.1474-4"
section_name: "Tax paid only once."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---
# 1.1474-4 Tax paid only once.
(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]