2016 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 3 - Withholding of Tax on Nonresident Aliens and Foreign Corporations
Subchapter B - Application of Withholding Provisions
Sec. 1461 - Liability for withheld tax
| 26 U.S.C. § 1461 (2016) |
| §1461. Liability for withheld tax |
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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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(Aug. 16, 1954, ch. 736, 68A Stat. 360; Pub. L. 89–809, title I, §103(i), Nov. 13, 1966, 80 Stat. 1554.) |
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AMENDMENTS
1966—Pub. L. 89–809 struck out requirement that persons required to deduct and withhold any tax under this chapter make return thereof on or before March 15 of each year and pay the tax to the officer designated in section 6151, and substituted "Liability for withheld tax" for "Return and payment of withheld tax" in section catchline. EFFECTIVE DATE OF 1966 AMENDMENTAmendment by Pub. L. 89–809 applicable with respect to payments occurring after Dec. 31, 1966, see section 103(n)(3) of Pub. L. 89–809, set out as a note under section 871 of this title. |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS Subchapter B - Application of Withholding Provisions Sec. 1461 - Liability for withheld tax |
| section 1461 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 80 Stat. 1554 |
| Public Law 89-809 |
