Treasury Regulations, Subchapter D, Sec. 49.4261-10
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Sec. 49.4261-10 By whom paid
The tax imposed by section 4261 is payable by the person making the taxable payment for transportation or for seats, berths, etc., and is collectable by the person receiving such payments. See section 4264 (a) and (c) for special rules relating to payment and collection of tax.
