26 U.S.C. § 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.
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Nearby sections (25 sections)
- 1401 · Rate of tax
- 1402 · Definitions
- 1403 · Miscellaneous provisions
- 1411 · Imposition of tax
- 1441 · Withholding of tax on nonresident aliens
- 1442 · Withholding of tax on foreign corporations
- 1443 · Foreign tax-exempt organizations
- 1444 · Withholding on Virgin Islands source income
- 1445 · Withholding of tax on dispositions of United States real…
- 1446 · Withholding of tax on foreign partners’ share of effectively…
- 1451 · Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A),…
- 1461 · Liability for withheld tax
- 1462 · Withheld tax as credit to recipient of income
- 1463 · Tax paid by recipient of income
- 1464 · Refunds and credits with respect to withheld tax
- 1465 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(156), Oct. 4,…
- 1471 · Withholdable payments to foreign financial institutions
- 1472 · Withholdable payments to other foreign entities
- 1473 · Definitions
- 1474 · Special rules
- 1491 · Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111…
- 1493 · Repealed. Pub. L. 89–809, title I, § 103(l)(2), Nov. 13, 1966,…
- 1494 · Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111…
- 1501 · Privilege to file consolidated returns
- 1502 · Regulations