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IRC section 1461: the payer is liable for the tax it was required to withhold, United States (federal)

1 record was read from this source, dated 18 Oct 2026.

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Last checked 18 Oct 2026

What was read from it

Records read from this source
Record	Kind	As stated	Dated
IRC section 1461: the payer is liable for the tax it was required to withhold (26 U.S.C. 1461)	Law or ruling	If the US buyer pays a holder in full when it should have withheld, the buyer owes the…	18 Oct 2026