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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 1461

Liability for withheld tax

Official textgovinfo.govlast amended

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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Nearby sections (25 sections)
  1. 1400L · [§§1400L to 1400U–3. Repealed. Pub. L. 115–141, div. U, title…
  2. 1401 · Rate of tax
  3. 1402 · Definitions
  4. 1403 · Miscellaneous provisions
  5. 1411 · Imposition of tax
  6. 1441 · Withholding of tax on nonresident aliens
  7. 1442 · Withholding of tax on foreign corporations
  8. 1443 · Foreign tax-exempt organizations
  9. 1444 · Withholding on Virgin Islands source income
  10. 1445 · Withholding of tax on dispositions of United States real…
  11. 1446 · Withholding of tax on foreign partners' share of effectively…
  12. 1451 · [§1451. Repealed. Pub. L. 98–369, div. A, title IV,…
  13. 1461 · Liability for withheld tax
  14. 1462 · Withheld tax as credit to recipient of income
  15. 1463 · Tax paid by recipient of income
  16. 1464 · Refunds and credits with respect to withheld tax
  17. 1465 · [§1465. Repealed. Pub. L. 94–455, title XIX, §1901(a)(156), Oct.…
  18. 1471 · Withholdable payments to foreign financial institutions
  19. 1472 · Withholdable payments to other foreign entities
  20. 1473 · Definitions
  21. 1474 · Special rules
  22. 1491 · [§§1491, 1492. Repealed. Pub. L. 105–34, title XI, §1131(a),…
  23. 1493 · [§1493. Repealed. Pub. L. 89–809, title I, §103(l)(2), Nov. 13,…
  24. 1494 · [§1494. Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5,…
  25. 1501 · Privilege to file consolidated returns
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