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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7501

Liability for taxes withheld or collected

Ch. 77 — MISCELLANEOUS PROVISIONS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 77
Statutory Text

26 U.S.C. § 7501 — Liability for taxes withheld or collected

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 77 - MISCELLANEOUS PROVISIONS Sec. 7501 - Liability for taxes withheld or collected From the U.S. Government Publishing Office, www.gpo.gov

§7501. Liability for taxes withheld or collected

(a) General rule Whenever any person is required to collect or withhold any internal revenue tax from any other person and to pay over such tax to the United States, the amount of tax so collected or withheld shall be held to be a special fund in trust for the United States. The amount of such fund shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations (including penalties) as are applicable with respect to the taxes from which such fund arose. (b) Penalties For penalties applicable to violations of this section, see sections 6672 and 7202.

(Aug. 16, 1954, ch. 736, 68A Stat. 895.)

Source: uscode.house.gov — public domain Official Source ↗
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◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-5D3175
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 7501
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
3e864de5ffe1b224...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 7501 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
← 26 U.S.C. § 7491 26 U.S.C. § 7502 →
Ch. 77 — MISCELLANEOUS PROVISIONS
26 U.S.C. § 750126 U.S.C. § 750226 U.S.C. § 750326 U.S.C. § 750426 U.S.C. § 750526 U.S.C. § 750626 U.S.C. § 750726 U.S.C. § 750826 U.S.C. § 7508A26 U.S.C. § 750926 U.S.C. § 751026 U.S.C. § 751126 U.S.C. § 751226 U.S.C. § 751326 U.S.C. § 751426 U.S.C. § 751526 U.S.C. § 751626 U.S.C. § 751726 U.S.C. § 751826 U.S.C. § 751926 U.S.C. § 752026 U.S.C. § 752126 U.S.C. § 752226 U.S.C. § 752326 U.S.C. § 752426 U.S.C. § 752526 U.S.C. § 752626 U.S.C. § 7526A26 U.S.C. § 752726 U.S.C. § 7527A
26 U.S.C. — public domain ← All Legislation
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boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 7501