26Title 26The US tax code, read & explained

26 U.S.C. § 1461

§ 1461. Liability for withheld tax

52 words · amended 1 times · cited by 1 other sections

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed November 13, 1966 by the Public Law 89-809.

Every change, newest first (2)
  1. November 13, 1966Public Law 89-809
  2. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

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.