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26 U.S.C. § 1462

Withheld tax as credit to recipient of income

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 1462, Withheld tax as credit to recipient of income, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463117
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Full text

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.

Legislative history

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