26 U.S.C. § 1461 — Liability for withheld tax

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 46 words · no verdicts yet

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the actual law source: uscode.house.gov ↗public domain

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.

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

history & why it existsrecord from the source credit

1954Enacted · Act of Aug. 16, 1954, ch. 736
1966Amended · Pub. L. 89-809 · 80 Stat. 1554

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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