Internal Revenue Code:Sec. 1462. Withheld tax as credit to recipient of income

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Contents


Location in Internal Revenue Code


     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
       

Statute

    Sec. 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.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 360.)
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in section 6513 of this title.
 

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