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26 U.S.C. § 1463

Title 26Chapter 3Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →
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§ 1463. Tax paid by recipient of income

If—

  • (1) any person, in violation of the provisions of this chapter, fails to deduct and withhold any tax under this chapter, and
  • (2) thereafter the tax against which such tax may be credited is paid,

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