Internal Revenue Code · 26 U.S.C.
§ 1461. Liability for withheld tax
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 1461
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- November 13, 1966 by Pub. L. 89–809
- Length
- 66 words · about 1 min to read
- Cross-references
- cites 0; cited by 1 Code section and 20 other regulations
- Regulations
- 3 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 1461
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Cited in 20 regulations not issued under it
- § 1.881-3 Conduit financing arrangements.
- § 1.991-1 Taxation of a domestic international sales corporation.
- § 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons.
- § 1.1441-7 General provisions relating to withholding agents.
- § 1.1441-10 Withholding agents with respect to fast-pay arrangements.
- § 1.1445-1 Withholding on dispositions of U.S. real property interests by foreign persons: In general.
- § 1.1445-2 Situations in which withholding is not required under section 1445(a).
- § 1.1445-5 Special rules concerning distributions and other transactions by corporations, partnerships, trusts, and estates.
- § 1.1445-8 Special rules regarding publicly traded partnerships, publicly traded trusts and real estate investment trusts (REITs).
- § 1.1446-0 Table of contents.
- § 1.1446-1 Withholding tax on foreign partners' share of effectively connected taxable income.
- § 1.1446-3 Time and manner of calculating and paying over the 1446 tax.
- § 1.1446-4 Publicly traded partnerships.
- § 1.1446-6 Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable share of effectively connected taxable income.
- § 1.1446(f)-3 Partnership's requirement to withhold under section 1446(f)(4) on distributions to transferee.
- § 1.1446(f)-4 Withholding on the transfer of a publicly traded partnership interest.
- § 1.1446(f)-5 Liability for failure to withhold.
- § 1.6049-4 Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
- § 20.2056A-11 Filing requirements and payment of the section 2056A estate tax.
- § 514.9 Refund of excess tax withheld.
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 89–809
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 3 WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
- Subchapter B Application of Withholding Provisions
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
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.
Statutory Notes and Related Subsidiaries
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.