§1462 — Withheld tax as credit to recipient of income
5 cases·5 cited
Statute Text — 26 U.S.C. §1462
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.1462-1 Withheld tax as credit to recipient of income
- Treas. Reg. §Treas. Reg. §1.1462-1(a) Creditable tax.
- Treas. Reg. §Treas. Reg. §1.1462-1(b) Amounts paid to persons who are not the beneficial owner.
- Treas. Reg. §Treas. Reg. §1.1462-1(c) Effective date.
5 Citing Cases
1462 (2000), and with aiding and abetting an offense against the United States under 18 U.S.C. sec. 2 (2000). On March 1, 1996, an election was made on behalf of Capital Video with the Internal Revenue Service for Capital Video to be taxed pursuant to subchapter S of the Internal Revenue Code. On January 10, 1997, Guarino pled guilty to one co
Capital Video Corp. v. Commissioner
Harrigill v. United States
Deaton v. Commissioner
Plazzi v. FedEx Ground Package System, Inc.