FEDERAL · 26 U.S.C. · Chapter Subchapter B—Application of Withholding Provisions
Withheld tax as credit to recipient of income
26 U.S.C. § 1462
Title26 — Internal Revenue Code
ChapterSubchapter B—Application of Withholding Provisions
This text of 26 U.S.C. § 1462 (Withheld tax as credit to recipient of income) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 1462.
Text
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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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 360.)
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26 U.S.C. § 1462, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/1462.