26 U.S.C. § 4374
Liability for tax
The tax imposed by this chapter shall be paid, on the basis of a return, by any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit the same are made, signed, issued, or sold. The United States or any agency or instrumentality thereof shall not be liable for the tax.
Notes of Decisions
Cited in 1
case, 2014–2014 · leading case: Validus Reinsurance, Ltd. v. United States, 19 F. Supp. 3d 225 (D.D.C. 2014).
Validus Reinsurance, Ltd. v. United States, 19 F. Supp. 3d 225 (D.D.C. 2014). “26 U.S.C. § 4374 . II. Factual Background The following facts are taken from the parties’ two joint statements of undisputed, material facts.”
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