US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

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

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 3—WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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