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Treas. Reg. 1.1441-3(f)(1): when the payer pays the tax for the holder, the payment is grossed up, United States (federal)

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Last checked 18 Oct 2026

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Record	Kind	As stated	Dated
Treas. Reg. 1.1441-3(f)(1): when the payer pays the tax for the holder, the payment is grossed up (26 CFR 1.1441-3(f)(1))	Law or ruling	If a contract promises the holder a fixed net amount, the buyer paying the US tax on top…	18 Oct 2026