2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS (§§ 1441 - 1465)
Subchapter B - Application of Withholding Provisions (§§ 1451 - 1465)
Section 1462 - Withheld tax as credit to recipient of income

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Publication Title	United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
Category	Bills and Statutes
Collection	United States Code
SuDoc Class Number	Y 1.2/5:
Contained Within	Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS Subchapter B - Application of Withholding Provisions Sec. 1462 - Withheld tax as credit to recipient of income
Contains	section 1462
Date	2012
Laws in Effect as of Date	January 15, 2013
Positive Law	No
Disposition	standard
Source Credit	Aug. 16, 1954, ch. 736, 68A Stat. 360.

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Application of Withholding Provisions - 26 U.S.C. § 1462 (2012)

§1462. Withheld tax as credit to recipient of income

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.

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

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