26 U.S.C. § 1461
Liability for withheld tax
Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax and is hereby indemnified against the claims and demands of any person for the amount of any payments made in accordance with the provisions of this chapter.
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Cited by 26
- 26 CFR § 1.1441-1 — Requirement for the deduction and withholding of tax on payments to foreign persons.
- 26 CFR § 1.1441-10 — Withholding agents with respect to fast-pay arrangements.
- 26 CFR § 1.1441-3 — Determination of amounts to be withheld.
- 26 CFR § 1.1441-5 — Withholding on payments to partnerships, trusts, and estates.
- 26 CFR § 1.1441-7 — General provisions relating to withholding agents.
- 26 CFR § 1.1445-1 — Withholding on dispositions of U.S. real property interests by foreign persons: In general.
- 26 CFR § 1.1445-2 — Situations in which withholding is not required under section 1445(a).
- 26 CFR § 1.1445-5 — Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.
- 26 CFR § 1.1445-8 — Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs).
- 26 CFR § 1.1446(f)-1 — General rules.
- 26 CFR § 1.1446(f)-3 — Partnership's requirement to withhold under section 1446(f)(4) on distributions to transferee.
- 26 CFR § 1.1446(f)-4 — Withholding on the transfer of a publicly traded partnership interest.
Show 14 more
- 26 CFR § 1.1446(f)-5 — Liability for failure to withhold.
- 26 CFR § 1.1446-0 — Table of contents.
- 26 CFR § 1.1446-1 — Withholding tax on foreign partners' share of effectively connected taxable income.
- 26 CFR § 1.1446-3 — Time and manner of calculating and paying over the 1446 tax.
- 26 CFR § 1.1446-4 — Publicly traded partnerships.
- 26 CFR § 1.1446-6 — Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income.
- 26 CFR § 1.1461-1 — Payment and returns of tax withheld.
- 26 CFR § 1.6049-4 — Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
- 26 CFR § 1.871-15 — Treatment of dividend equivalents.
- 26 CFR § 1.881-3 — Conduit financing arrangements.
- 26 CFR § 1.991-1 — Taxation of a domestic international sales corporation.
- 26 CFR § 20.2056A-11 — Filing requirements and payment of the section 2056A estate tax.
- 26 CFR § 514.9 — Refund of excess tax withheld.
- 26 U.S.C. § 6011 — General requirement of return, statement, or list
Nearby sections (25 sections)
- 1400Z-2 · Special rules for capital gains invested in opportunity zones
- 1401 · Rate of tax
- 1402 · Definitions
- 1403 · Miscellaneous provisions
- 1411 · Imposition of tax
- 1441 · Withholding of tax on nonresident aliens
- 1442 · Withholding of tax on foreign corporations
- 1443 · Foreign tax-exempt organizations
- 1444 · Withholding on Virgin Islands source income
- 1445 · Withholding of tax on dispositions of United States real…
- 1446 · Withholding of tax on foreign partners’ share of effectively…
- 1451 · Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A),…
- 1461 · Liability for withheld tax
- 1462 · Withheld tax as credit to recipient of income
- 1463 · Tax paid by recipient of income
- 1464 · Refunds and credits with respect to withheld tax
- 1465 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4,…
- 1471 · Withholdable payments to foreign financial institutions
- 1472 · Withholdable payments to other foreign entities
- 1473 · Definitions
- 1474 · Special rules
- 1491 · Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111…
- 1493 · Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966,…
- 1494 · Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111…
- 1501 · Privilege to file consolidated returns