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Tax liability

Defined in 2 dictionaries — Case Law, U.S. Code

Definitions from Case Law

From 217 U.S. 443 - Citizens National Bank v. Commonwealth ex rel. Boyle County · 1910Most cited · 21 citing opinions

liability for a tax is not subject to the rules applicable to the vendor's equity. 'A man cannot get rid of his liability to a tax by buying without notice.

United States Code

26 U.S.C. § 995 — for the purposes of this part

The term “tax liability” means the amount of the tax imposed by this chapter for the taxable year reduced by credits allowable against such tax (other than credits allowable under sections 31, 32, and 34).