26 U.S. Code § 1462 - Withheld tax as credit to recipient of income
prev | next
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.
Source(Aug. 16, 1954, ch. 736, 68A Stat. 360.)
LII has no control over and does not endorse any external Internet site that contains links to or references LII.