Internal Revenue Code · 26 U.S.C.
§ 1462. Withheld tax as credit to recipient of income
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 1462
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 57 words · about 1 min to read
- Cross-references
- cites 0; cited by 1 Code section and 2 other regulations
- Regulations
- 1 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 1462
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Cited in 2 regulations not issued under it
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 3 WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
- Subchapter B Application of Withholding Provisions
Nearby sections
- § 1451 Repealed
- § 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- § 1465 Repealed