<section id="ct4t-0000001"><p>[T.D. 6430, 24 FR 9665, Dec. 3, 1959. Redesignated by <a href="/lr/resolve/td-9948/2l647" id="ct4t-0000005" title="T.D. 9948">T.D. 9948</a>, 86 FR 4990-5008, Jan. 19, 2021.]</p> </section>

<p>Sec. 49.4264(a)-1 Duty to collect the tax; payments made outside the United States. [Redesignated]</p>

Sec. 49.4264(a)-1 Duty to collect the tax; payments made outside the United States. [Redesignated]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cpb9"><b>section 4263</b></a></p> </div>