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26 U.S.C. § 7501 — Liability for taxes withheld or collected
Federal law — U.S. Code and appendices · legal_authorities
**(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.
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Stable record: federal_law:legal_authorities:record_usc_ca7c1b6a0a55c0c7e72c7bed
Source file: Laws/federal/codes/united-states-code/title-26/section-7501-liability-for-taxes-withheld-or-collected--935b403459.md
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Source location: Title 26, Chapter 77, § 7501; chapter-077-miscellaneous-provisions.md
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**(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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The commencement of a case under section 301, 302, or 303 of this title creates an estate. Such estate is comprised of all the following property, wherever located and by whomever held:
(1) Except as provided in subsections (b) and (c)(2) of this section, all legal or equitable interests of the debtor in property as of the commencement of the case.
(2) All interests of the debtor and the debtor’s spouse in community property as of the commencement of the case that is—
(A) under the sole, equal, or joint management and control of the debtor; or
(B) liable for an allowable claim against the debtor, or for both an allowable claim against the debtor and an allowable claim against the debtor’s spouse, to the extent that such interest is so liable.
(3) Any interest in property that the trustee recovers under section 329(b), 363(n), 543, 550, 553, or 723 of this title.
(4) Any interest in property preserved for the benefit of or ordered transferred to the estate under section 510(c) or 551 of this title.
(5) Any interest in property that would have been property of the estate if such interest had been an interest of the debtor on the date of the filing of the petition, and that the debtor acquires or becomes entitled to acquire within 180 days after such date—
(A) by bequest, devise, or inheritance;
(B) as a result of a property settlement agreement with the debtor’s spouse, or of an interlocutory or final divorce decree; or
(C) as a beneficiary of a life insurance policy or of a death benefit plan.
(6) Proceeds, product, offspring, rents, or profits of or from property of the estate, except such as are earnings from services performed by an individual debtor after the commencement of the case.
(7) Any interest in property that the estate acquires
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Federal law — U.S. Code and appendices · legal_authorities
Page 3941
TITLE 26—INTERNAL REVENUE CODE
§ 7502
2003—Pub. L. 108–121, title I, § 104(b)(3), Nov. 11, 2003,
117 Stat. 1338, inserted ‘‘or contingency operation’’
after ‘‘combat zone’’ in item 7508.
Pub. L. 108–89, title II, § 202(b)(1), Oct. 1, 2003, 117 Stat.
1133, added item 7528.
2002—Pub. L. 107–210, div. A, title II, § 202(d)(1), Aug.
6, 2002, 116 Stat. 963, added item 7527.
Pub. L. 107–134, title I, § 112(e)(1), Jan. 23, 2002, 115
Stat. 2435, substituted ‘‘Authority to postpone certain
deadlines by reason of Presidentially declared disaster
or terroristic or military actions’’ for ‘‘Authority to
postpone certain tax-related deadlines by reason of
presidentially declared disaster’’ in item 7508A.
1998—Pub. L. 105–206, title III, §§ 3411(b), 3601(b), July
22, 1998, 112 Stat. 751, 776, added items 7525 and 7526.
1997—Pub. L. 105–34, title IX, § 911(b), Aug. 5, 1997, 111
Stat. 878, added item 7508A.
1996—Pub. L. 104–168, title XII, § 1204(b), July 30, 1996,
110 Stat. 1471, added item 7524.
1990—Pub. L. 101–508, title XI, §§ 11622(b), 11704(a)(31),
Nov. 5, 1990, 104 Stat. 1388–505, 1388–519, substituted
‘‘7522. Content of tax due, deficiency, and other no-
tices.’’ for ‘‘7521. Content of tax due, deficiency, and
other notices.’’ and added item 7523.
1989—Pub. L. 101–239, title VII, § 7816(u)(2), Dec. 19,
1989, 103 Stat. 2423, redesignated item 7520, relating to
procedures involving taxpayer interviews, as 7521.
1988—Pub. L. 100–647, title VI, § 6233(b), Nov. 10, 1988,
102 Stat. 3735, added item 7521.
Pub. L. 100–647, title VI, § 6228(c), Nov. 10, 1988, 102
Stat. 3732, added item 7520 relating to procedures in-
volving taxpayer interviews.
Pub. L. 100–647, title V, § 5031(b), Nov. 10, 1988, 102
Stat. 3669, added item 7520 relating to valuat
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7501
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