§ 1.1461-1 Payment and returns of tax withheld.§ 1.1461-2 Adjustments for overwithholding or underwithholding of tax.§ 1.1461-3 Withholding under section 1446.Prop. § 1.1461-1 Proposed 2010 · Payment and returns of tax withheld.
Amended 1966
- 1966 Pub. L. 89-809 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.
Cases: Coastal Chemical Corp. v. United States, 546 F.2d 110 (5th Cir. 1977); Kurt Orban Co. v. Commissioner, 90 T.C. 275 (1988); Ya Global Investments v. Commissioner (T.C. 2023)
Forms: Form 1042-S; Form 1042; Form 8288; Form W-2
Final rules 10
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.