Title 26 — Internal Revenue CodeRelease 119-73
§1462 Withheld tax as credit to recipient of income
Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 3— - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter Subchapter B— - Application of Withholding Provisions › § 1462
Full Legal Text
Title 26, §1462
Internal Revenue Code — Source: USLM XML via OLRC
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.
Reference
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Citation
26 U.S.C. § 1462
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73