Statute · United States Code
26 U.S.C. § 1462 — Withheld tax as credit to recipient of income
26 U.S.C. § 1462
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- bankruptcy
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.
Citator
26 U.S.C. § 1462 — Withheld tax as credit to recipient of income is in force in the current edition of the Code, and nothing recorded condemns it.
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.