U.S. Code > Title 26 > Subtitle A > Chapter 3 > Subchapter B – Application of Withholding Provisions
Current as of: 2024 | Check for updates
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Other versions
| § 1461 | Liability for withheld tax |
| § 1462 | Withheld tax as credit to recipient of income |
| § 1463 | Tax paid by recipient of income |
| § 1464 | Refunds and credits with respect to withheld tax |
Terms Used In U.S. Code > Title 26 > Subtitle A > Chapter 3 > Subchapter B - Application of Withholding Provisions
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See 1 USC 8
- person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
- State: means a State, the District of Columbia, the Commonwealth of Puerto Rico, or any other territory or possession of the United States. See 1 USC 7
- withholding agent: means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461. See 26 USC 7701