FEDERAL · 26 U.S.C. · Chapter 77
Liability for taxes withheld or collected
26 U.S.C. § 7501
Title26 — Internal Revenue Code
Chapter77 — MISCELLANEOUS PROVISIONS
This text of 26 U.S.C. § 7501 (Liability for taxes withheld or collected) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 7501.
Text
(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
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 895.)
Editorial Notes
For penalties applicable to violations of this section, see sections 6672 and 7202.
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 7501, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7501.