1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 77
  5. § 7501

View all text of Chapter 77 [§ 7501 - § 7530]

§ 7501. Liability for taxes withheld or collected
(a) General rule
(b) Penalties
(Aug. 16, 1954, ch. 736, 68A Stat. 895.)

CITE AS: 26 USC 7501