FEDERAL · 26 U.S.C. · Chapter 3
Withheld tax as credit to recipient of income
Current through Pub. L. 119-102
Title 26 — Internal Revenue Code·Ch. 3 — WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS·Subch. B
Income on which any tax is required to be withheld at the source under this chapter shall be included in the return of the recipient of such income, but any amount of tax so withheld shall be credited against the amount of income tax as computed in such return.
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26 U.S.C. § 1462 (Withheld tax as credit to recipient of income) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 360.)