26 U.S.C. § 1461
Liability for withheld tax
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.
Notes of Decisions
Cited in 3
cases (1 in the last 5 years), 1994–2021 · leading case: Del Com. Props., Inc. v. Comm'r, 251 F.3d 210 (D.C. Cir. 2001).
Del Com. Props., Inc. v. Comm'r, 251 F.3d 210 (D.C. Cir. 2001). “See 26 U.S.C. § 1461 . Pursuant to the United States-Netherlands Tax Treaty, interest payments made by American taxpayers to Netherlands corporations are exempt from taxes in the United States.”
Eric Gilbert v. United States, 998 F.3d 410 (9th Cir. 2021). “has effective jurisdiction) responsible and liable for the collection and payment of the taxes.”); id. § 10:64 (updated 2020) (“FIRPTA contains an elaborate withholding regime to enforce its provisions.”
Babcock v. KTVI-TV, Inc., 873 S.W.2d 293 (Mo. Ct. App. 1994). “, a natural born Sovereign Missouri Citizen; (f) that the Defendants shall seek its own indemnification by action in the Court of Claims of the Federal United States under 26 U.S.C. §§ 1461 and 3102(b) as applicable jointly or severally; (g) such other relief as this Honorable…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.