Tax Notes logo
HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 1462 Withheld tax as credit to recipient of income

  • Internal Revenue Code of 1986
  • SUBTITLE A -- INCOME TAXES
  • Chapter 3 -- Withholding of Tax on Nonresident Aliens and Foreign Corporations
  • Subchapter B -- Application of Withholding Provisions

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.

Copy RID