Date of Download: Sep 14, 2001

USCA (United States Code Annotated)

26 USCA S 1461

Copr. © West 2001 No Claim to Orig. U.S. Govt. Works

_____________________________________________________________

26 U.S.C.A. § 1461 I.R.C. § 1461

UNITED STATES CODE ANNOTATED

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

Copr. © West Group 2001. No claim to Orig. U.S. Govt. Works.

Current through P.L. 107-11, approved 5-28-01

§ 1461. Liability for withheld tax

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.

CREDIT(S)

1988 Main Volume

(Aug. 16, 1954, c. 736, 68A Stat. 360; Nov. 13, 1966, Pub.L. 89-809, Title I, § 103(i), 80 Stat. 1554.)