Statutory Text
26 U.S.C. § 1462 — Withheld tax as credit to recipient of income
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS Subchapter B - Application of Withholding Provisions Sec. 1462 - Withheld tax as credit to recipient of income From the U.S. Government Publishing Office, www.gpo.gov
§1462. Withheld tax as credit to recipient of income
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 360.)
Source: uscode.house.gov — public domain
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Root-LD v1.0 · boisestandard.org
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BS-USC26-SEC-0B7BD4
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STATUTE / FEDERAL-CODE-SECTION
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boisestandard.org
Citation
26 U.S.C. § 1462
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
05b4afd52959e071...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 1462 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
Ch. 3 — WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
26 U.S.C. § 144126 U.S.C. § 144226 U.S.C. § 144326 U.S.C. § 144426 U.S.C. § 144526 U.S.C. § 144626 U.S.C. § 145126 U.S.C. § 146126 U.S.C. § 146226 U.S.C. § 146326 U.S.C. § 146426 U.S.C. § 1465
26 U.S.C. — public domain
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