§1474. Special rules — Inbound Citations

26 U.S.C. § 1474

Cited by 2 provisions in release 119-102.

Citations to §1474(a)

26 U.S.C. § 6011(e)(4)

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(4) The numerical limitation under paragraph (2)(A) shall not apply to any return filed by a financial institution (as defined in section 1471(d)(5)) with respect to tax for which such institution is made liable under section 1461 or 1474(a).

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.