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26 U.S.C. § 4374

Liability for tax

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended
Summarize

The tax imposed by this chapter shall be paid, on the basis of a return, by any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit the same are made, signed, issued, or sold. The United States or any agency or instrumentality thereof shall not be liable for the tax.

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Nearby sections (25 sections)
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  2. 4281 · Small aircraft on nonestablished lines
  3. 4282 · Transportation by air for other members of affiliated group
  4. 4283 · Repealed. Pub. L. 101–508, title XI, § 11213(e)(1), Nov. 5,…
  5. 4286 · Repealed. Pub. L. 89–44, title III, § 304, June 21, 1965, 79…
  6. 4291 · Cases where persons receiving payment must collect tax
  7. 4292 · Repealed. Pub. L. 94–455, title XIX, § 1904(a)(9), Oct. 4, 1976,…
  8. 4293 · Exemption for United States and possessions
  9. 4294 · Repealed. Pub. L. 94–455, title XIX, § 1904(a)(10), (11), Oct.…
  10. 4371 · Imposition of tax
  11. 4372 · Definitions
  12. 4373 · Exemptions
  13. 4374 · Liability for tax
  14. 4375 · Health insurance
  15. 4376 · Self-insured health plans
  16. 4377 · Definitions and special rules
  17. 4401 · Imposition of tax
  18. 4402 · Exemptions
  19. 4403 · Record requirements
  20. 4404 · Territorial extent
  21. 4405 · Cross references
  22. 4411 · Imposition of tax
  23. 4412 · Registration
  24. 4413 · Certain provisions made applicable
  25. 4414 · Cross references
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