§ 1462. Withheld tax as credit to recipient of income

Statutory text

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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1954
(Aug. 16, 1954, ch. 736, 68A Stat. 360.) · 68A Stat. 360
Enacted · 26 U.S.C. § 1462
(Aug. 16, 1954, ch. 736, 68A Stat. 360.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 360.)

0 of 1 references resolved to an enrolled provision · 1 partial

Credits

(Aug. 16, 1954, ch. 736, 68A Stat. 360.)