§ 1461. Liability for withheld tax

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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.)

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U.S. Code

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U.S. Code

Tax on nonresident alien individuals
§ 871

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Aug. 16, 1954, ch. 736
68A Stat. 360
Pub. L. 89–809, title I, § 103(i)
80 Stat. 1554
Pub. L. 89–809
section 103(n)(3) of Pub. L. 89–809

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§ 1461

Liability for withheld tax

U.S.C.×2

U.S.C.§ 871

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 360

Pub. L.Pub. L. 89–809, title I, § 103(i)

Stat.80 Stat. 1554

Pub. L.Pub. L. 89–809

Cites 7 · showing 6Cited by 2 across 1 source