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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 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 October 5, 2024, 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. 5 Oct. 2024. http://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 5 October 2024, from http://www.originalsources.com/Document.aspx?DocID=CRJNVYLM65P2YP3.
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