U.S. Code, Title 26, Internal Revenue Code

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Author: "U.S. Congress, Office of the Law Revision Counsel"

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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.)

Section Referred to in Other Sections

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

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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 1462. Withheld Tax as Credit to Recipient of Income," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed September 20, 2018, http://www.originalsources.com/Document.aspx?DocID=CRJNVYLM65P2YP3.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 1462. Withheld Tax as Credit to Recipient of Income." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 20 Sep. 2018. www.originalsources.com/Document.aspx?DocID=CRJNVYLM65P2YP3.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 1462. Withheld Tax as Credit to Recipient of Income' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 20 September 2018, from http://www.originalsources.com/Document.aspx?DocID=CRJNVYLM65P2YP3.