Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 4374
Liability for tax
Official textgovinfo.govlast amended
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)
- 4272 · Definition of taxable transportation, etc.
- 4281 · Small aircraft on nonestablished lines
- 4282 · Transportation by air for other members of affiliated group
- 4283 · [§4283. Repealed. Pub. L. 101–508, title XI, §11213(e)(1), Nov.…
- 4286 · [§§4286, 4287. Repealed. Pub. L. 89–44, title III, §304, June…
- 4291 · Cases where persons receiving payment must collect tax
- 4292 · [§4292. Repealed. Pub. L. 94–455, title XIX, §1904(a)(9), Oct.…
- 4293 · Exemption for United States and possessions
- 4294 · [§§4294, 4295. Repealed. Pub. L. 94–455, title XIX,…
- 4371 · Imposition of tax
- 4372 · Definitions
- 4373 · Exemptions
- 4374 · Liability for tax
- 4375 · Health insurance
- 4376 · Self-insured health plans
- 4377 · Definitions and special rules
- 4401 · Imposition of tax
- 4402 · Exemptions
- 4403 · Record requirements
- 4404 · Territorial extent
- 4405 · Cross references
- 4411 · Imposition of tax
- 4412 · Registration
- 4413 · Certain provisions made applicable
- 4414 · Cross references