26 U.S. Code § 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.
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.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Failure to Furnish Certain Payee Statements : 2015-01-16
- Liability for Withheld Tax : 2015-01-16
- Wages Subject to Withholding : 2010-04-09
- Wages : 2010-04-09
- Employment : 2010-04-09
- Shipping and Air Transportation ISP - Federal Income Tax Withholding on Compensation Paid to Nonresident Alien Crew by a Foreign Transportation Entity : 2010-04-09
- Included-Excluded Rule (50% Rule) : 2010-04-09
- Included and Excluded Wages (50% Rule) : 2010-04-09
- Exemptions from Withholding : 2010-04-09
- Compensation for Labor : 2010-04-09
- Included and Excluded Services : 2010-04-09
- Responsibility of Withholding Agent : 2010-04-09
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