26 USC 1462: Withheld tax as credit to recipient of income
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26 USC 1462: Withheld tax as credit to recipient of income Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 3-WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONSSubchapter B-Application of Withholding Provisions
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§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 .)

Cross References

Applicability of revenue laws, see section 7851 of this title.

Section Referred to in Other Sections

This section is referred to in section 6513 of this title.