§1462. Withheld tax as credit to recipient of income — Inbound Citations

Citations to 26 U.S.C. § 1462 as a whole

• 26 U.S.C. § 6513(b)(3)

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  (3) Any tax withheld at the source under chapter 3 or 4 shall, in respect of the recipient of the income, be deemed to have been paid by such recipient on the last day prescribed for filing the return under section 6012 for the taxable year (determined without regard to any extension of time for filing) with respect to which such tax is allowable as a credit under section 1462 or 1474(b). For this purpose, any exemption granted under section 6012 from the requirement of filing a return shall be disregarded.