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26 U.S.C. § 1462 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 1462. Withheld tax as credit to recipient of income

Current as of January 01, 2024 | Updated by Findlaw Staff

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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Cite this article: FindLaw.com - 26 U.S.C. § 1462 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 1462. Withheld tax as credit to recipient of income - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-1462/

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