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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 1463.—Tax Paid by Recipient of Income

Internal Revenue Bulletin 2003-42 · 2026-10-03 edition · updated 2026-10-04 · United States

A partnership is not relieved from liability for interest or any penalties or additions to tax otherwise applicable if it fails to withhold under section 1446 but a partner or beneficial owner pays the tax. See REG-108524-00, page 869.

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▸Contents — Internal Revenue Bulletin 2003-42
Internal Revenue Bulletin 2003-42

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