US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 1462: Withheld tax as credit to recipient of income

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 3—WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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