26-U.S.C.-1461

§1461 – Liability For Withheld Tax

Pathway

Title 26 > Subtitle A > Chapter 3 > Subchapter B > Section 1461

Details

• Reference: Section 1461
• Legend: §1461 – Liability For Withheld Tax
• USCode Year: 2013

Provision Content

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.

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

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 Amendment

Amendment 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.

U.S. Encyclopedia of Law Coverage

Part III – Recovery Zone Bonds in the Legal Encyclopedia: Income Taxes

In this entry about Part III – Recovery Zone Bonds, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

Topic Map

• Browse the Topic Map in relation with Title 26 (Internal Revenue Code) guided by subject interests.