§1461. Liability for withheld tax — Inbound Citations

Citations to 26 U.S.C. § 1461 as a whole

• 26 U.S.C. § 6011(e)(4)

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  (4) The numerical limitation under paragraph (2)(A) shall not apply to any return filed by a financial institution (as defined in section 1471(d)(5)) with respect to tax for which such institution is made liable under section 1461 or 1474(a).