26 U.S.C. § 1463
Tax paid by recipient of income
If—
any person, in violation of the provisions of this chapter, fails to deduct and withhold any tax under this chapter, and
thereafter the tax against which such tax may be credited is paid,
Source: view the official text
Cited by 4
- 26 CFR § 1.1441-1 — Requirement for the deduction and withholding of tax on payments to foreign persons.
- 26 CFR § 1.1446(f)-5 — Liability for failure to withhold.
- 26 CFR § 1.1446-3 — Time and manner of calculating and paying over the 1446 tax.
- 26 CFR § 1.871-14 — Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments.
Nearby sections (25 sections)
- 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- 1451 · Repealed.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- 1465 · Repealed.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- 1491 · Repealed.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- 1493 · Repealed.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- 1494 · Repealed.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
- 1502 · Regulations
- 1503 · Computation and payment of tax